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Income Tax - Highlights / Catch Notes

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Reopening of assessment - the proceeding u/s 153C was initiated ...

Income Tax

January 15, 2020

Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same

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