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Bombay HC: Re-Assessment at Behest of Audit Party Invalid - (13 Apr 2022)

DIRECT TAXATION

Bombay High Court has observed that the re-assessment under section 147 of the Income Tax Act, 1961 is bad in law since the same was at the request of audit party.

Tags : BOMBAY HIGH COURT   SECTION 147 OF THE INCOME TAX ACT   1961   AUDIT PARTY  

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