15 April 2024


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Delhi HC: Search, Re-Assessment Proceedings in Name of a Non-Existent Entity is Invalid - 04.08.2017

Delhi High Court has held that search warrant and notice for re-assessment proceedings issued u/s 148 of Income Tax Act, 1961 is invalid if the same was issued to a non-existent entity.

Tags : Delhi High Court Search Re-Assessment Proceedings

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