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Income Tax - Highlights / Catch Notes

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Validity of faceless assessment u/s 144B - not being granted a ...

Income Tax

November 17, 2022

Validity of faceless assessment u/s 144B - not being granted a fair opportunity of hearing - this court is of the firm view that the principles of natural justice to the aforesaid extent, particularly when the Act itself provides for a procedure for the same, stands violated. - matter restored back - HC

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