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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - Reasons which were supplied to ...

Income Tax

June 25, 2020

Reopening of assessment u/s 147 - Reasons which were supplied to the petitioner were not the actual reasons and the objections which were taken by the petitioner were not to the actual reasons - The entire process would be a sham and would amount to making a mockery of the law. Therefore, for this reason also, the notice under section 148 as well as all proceedings subsequent thereto as also the order are liable to be quashed.

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