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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Reopening of assessment u/s 147 - Reopening based on audit ...

Income Tax

November 30, 2022

Reopening of assessment u/s 147 - Reopening based on audit objection and also change of opinion - the reasons recorded in the present case are verbatim what the audit objection is - It means that the AO has not applied his independent mind to the facts of the case before recording reasons - AT

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