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Delhi High Court Quashes Reassessment Proceedings As Initiated Without Jurisdiction - (20 May 2022)

DIRECT TAXATION

Delhi High Court while quashing the re-assessment proceedings initiated by Income Tax Officer, Jaipur (ITO) has held that since the petitioner jurisdictional Assessing Officer is placed in Delhi, ITO from Jaipur has no authority to initiate the reassessment proceedings.

Tags : DELHI HIGH COURT   INCOME-TAX   REASSESSMENT PROCEEDINGS   ASSESSING OFFICER  

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