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Delhi HC: Failure to Comply with Section 144C of Income Tax Act Invalidates Assessment Order - (04 Jan 2021)

DIRECT TAXATION

Delhi High Court has held that the failure of the assessing officer to adhere to the "mandatory requirement" of Section 144C (1) of the Income Tax Act, 1961, will invalidate the final assessment order.

Tags : DELHI HIGH COURT   FAILURE TO COMPLY WITH SECTION 144C OF INCOME TAX ACT  

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