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Reasons recorder for reassessment should have a nexus with reassessment order passed

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  • Reasons recorder for reassessment should have a nexus with reassessment order passed
Posted onon September 25, 2013September 25, 2013

Tenet Tax Daily September 24 2013

 

 

By tenettax-team
Corporate Tax

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No Jurisdiction for notice under section 226(3) on an escrow agent who did not hold any amount on account of the assessee
Issue not raised before Tribunal cannot be allowed and permitted to be discussed at High Court

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