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Delhi HC: Search, Re-Assessment Proceedings in Name of a Non-Existent Entity is Invalid - (04 Aug 2017)

Delhi High Court has held that search warrant and notice for re-assessment proceedings issued u/s 148 of Income Tax Act, 1961 is invalid if the same was issued to a non-existent entity.

Tags : DELHI HIGH COURT   SEARCH   RE-ASSESSMENT PROCEEDINGS  

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