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Income Tax - Highlights / Catch Notes

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Reopening of assessment u/s 147 - Approval granted by the Ld. ...

Income Tax

October 7, 2020

Reopening of assessment u/s 147 - Approval granted by the Ld. CIT is a mechanical and without application of mind, which is not valid for initiating the reassessment proceedings issue of notice u/s. 148 and is not in accordance with section 151 thus, the notice issued u/s.148 is invalid - AT

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