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Bombay HC: After 4 Years of Expiry of Relevant Assessment Year, Only PCIT Can Accord Reassessment - (15 Apr 2022)

DIRECT TAXATION

Bombay High Court bench has held that after four years of expiry from the end of the relevant assessment year, only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner (PCIT) can accord the approval to the reassessment notice and not the Additional Commissioner of Income Tax (ACIT).

Tags : BOMBAY HIGH COURT   RE-ASSESSMENT  

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