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Income Tax - Highlights / Catch Notes

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Validity of the assessment order framed u/s 153A read with ...

Income Tax

July 18, 2020

Validity of the assessment order framed u/s 153A read with section 143(3) -Assessment has been framed by the AO u/s 143(3), without obtaining the valid approval from the joint Commissioner of income tax. Accordingly, such assessment is not valid under the provisions of law.

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