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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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