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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - Sanction for issue of notice ...

Income Tax

December 19, 2019

Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other designation as defined u/s 151 (1) - The notice is bad in law and is required to be quashed and the same is quashed

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