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Income Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Validity of assessment u/s 144B - it is not just a question of ...

Income Tax

April 30, 2022

Validity of assessment u/s 144B - it is not just a question of giving an opportunity of hearing and for that purpose, the assessee should have the draft assessment order in his hands but, with the introduction of Section 144B of the Act, 1961, a procedure has been laid down which needs to be scrupulously followed - HC

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