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Income Tax - Highlights / Catch Notes

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Validity of reopening of assessment u/s 147 - Had the revenue ...

Income Tax

March 13, 2020

Validity of reopening of assessment u/s 147 - Had the revenue been aggrieved of the assessment order passed u/s 143(3) of the Act, it would had the recourse u/s 263 of the Act but the present short cut method cannot be allowed - HC

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