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Calcutta HC: Reasons Recorded in 142(1) Notice Not Existing at Issue of Re-Assessment Notice - (05 Apr 2022)

DIRECT TAXATION

Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not existing at the time of issue of re-assessment notice, and has ordered quashing of re-assessment notice.

Tags : CALCUTTA HIGH COURT   SECTION 142(1)   SECTION 147 OF THE INCOME TAX ACT   1961   RE-ASSESSMENT NOTICE  

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