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Income Tax - Highlights / Catch Notes

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Procedure prescribed u/s 144C - validity of draft assessment ...

Income Tax

November 26, 2020

Procedure prescribed u/s 144C - validity of draft assessment order where the AO did not attach the notice of demand - a document, which is held to be a legal nullity, cannot vitiate the assessment proceeding and the assessment order. - Decided against assessee. - AT

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