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In Rohit Manchanda vs ITO (AY 2012-13), the ITAT Delhi allowed the assessee’s appeal and annulled reassessment proceedings holding them void ab initio. The AO had reopened the case based on AIR ...
Finance Bill, 2026: Proposed Section 147A (Retrospective from 01.04.2021) — Clarification of “Assessing Officer” for Notices u/s 148 & 148A (JAO vs NaFAC/AU) and Alignment in Income-tax Act, 2025 The ...
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