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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - invalid notice - Copy of the ...

Income Tax

August 25, 2020

Reopening of assessment u/s 147 - invalid notice - Copy of the notice u/s 148 is unsigned as well as did not mention any assessment year - Since the notice itself was illegal and bad in Law, therefore, entire re-assessment proceedings have been vitiated - AT

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