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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Reopening of assessment - failure to take steps under section ...


High Court: Assessing Officer Can Initiate Reassessment Without Prior Action u/s 143(3). Procedural Omissions Don't Invalidate Authority.

January 9, 2013

Case Laws     Income Tax     HC

Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC

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