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Reassessment order couldn’t be held invalid merely because AO had failed to mention sec. 143(2) in notice: HC
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Corporate Tax
Reassessment order couldn’t be held invalid merely because AO had failed to mention sec. 143(2) in notice: HC
Posted on
on
October 6, 2017
Tenet Tax Daily October 07 2017
By
tenettax-team
Corporate Tax
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Sec. 41(1) couldn’t be invoked in respect of conversion of advance received from parent co. into capital
HC slams AO for issuing 2nd reassessment notice on reasons identical to reassessment notice dismissed earlier