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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Validity of reopening of assessment - approval of specified ...

Income Tax

January 17, 2024

Validity of reopening of assessment - approval of specified authority u/s 151 - Notices quashed on the ground that there is no approval of the specified authority, as indicated in Section 151(ii) of the Act. The direction is issued with the caveat that the revenue will have liberty to take steps, if deemed necessary, albeit as per law. - HC

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