Bom. HC: For Issuing Reopening Notice After Three Years, Sanctioning Authority has to be PCCIT - (02 May 2024)
DIRECT TAXATION
Bombay High Court has held that in order to reopen notice after the expiry of three years, the sanctioning authority has to be the Principal Chief Commissioner of Income Tax (PCCIT).
Tags : BOMBAY HIGH COURT PCCIT SANCTIONING AUTHORITY
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