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Income Tax - Highlights / Catch Notes

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Validity of proceedings u/s 153C - Revenue protest, stating that ...

Income Tax

April 17, 2023

Validity of proceedings u/s 153C - Revenue protest, stating that the petitioner has chosen to approach this Court at the eleventh hour, knowing fully well that the limitation for completion of the assessments is imminent. This contention is not acceptable for the reason that the show-cause notices were issued only on 11.03.2023. - HC

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