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Income Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Re opening of assessment – the AO cannot enter into jurisdiction ...

Income Tax

December 25, 2012

Re opening of assessment – the AO cannot enter into jurisdiction for reassessment u/s 147/ 148 when there was time left for completion of assessment under section 143(3) for which notice under section 142(1) had already been issued and the assessment proceedings had already been started. - AT

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