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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Reopening of assessment u/s 147 - notice in the name of a ...

Income Tax

April 7, 2023

Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC

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