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Before initiating reassessment AO must dispose of preliminary objection of assessee by passing speaking order
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Corporate Tax
Before initiating reassessment AO must dispose of preliminary objection of assessee by passing speaking order
Posted on
on
July 5, 2014
Tenet Tax Daily July 05 2014
By
tenettax-team
Corporate Tax
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Limitation period for sec. 154 rectification begins when AO passes original order and not consequential one
Delay in filing of appeal due to failure of AO to hand over his charge to successor is condonable