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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Reopening of assessment u/s 147 - Non disposing of objections ...

Income Tax

June 2, 2021

Reopening of assessment u/s 147 - Non disposing of objections raised against reopening - The lapse is in clear violation of the decision of the Apex Court. We are of the view that the AO has passed the order mechanically and without application of his mind. In other words not in a meaningful manner. - Matter restored back - HC

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