Allahabad HC quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid - (12 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 re-assessment order cannot be sustained under the law.
Tags : ALLAHABAD HIGH COURT SECTION 148 INCOME TAX ACT 1961 JURISDICTION
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