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Ker. HC: AO Can’t Reopen Assessment in Block Period of 6 Years if Absence of Incriminating Materials - (24 Jun 2024)

DIRECT TAXATION

Kerala High Court has held that in case of absence of incriminating materials, the Assessing Officer (AO) cannot reopen the assessment in a block period of six years.

Tags : KERALA HIGH COURT   INCRIMINATING MATERIALS   ASSESSING OFFICER  

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