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Delhi HC: Sufficiency or Correctness of Material Need not be Considered During Issue of Notice - (12 Apr 2022)

DIRECT TAXATION

Delhi High Court has observed that the sufficiency or correctness of the material is not a thing to be considered at the stage of issue of notice under Section 148 of the Income Tax Act, 1961.

Tags : DELHI HIGH COURT   SECTION 148 OF THE INCOME TAX ACT   1961  

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