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Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction - (09 May 2022)

DIRECT TAXATION

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared without jurisdiction, the consequent proceedings, including the re-assessment order, cannot be sustained.

Tags : ALLAHABAD HIGH COURT   SECTION 148   INCOME TAX ACT   1961   RE-ASSESSMENT ORDER  

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