The Gujarat High Court quashed an assessment order passed in violation of section 144B of the Income Tax Act, 1961.
The Gujarat High Court quashed an assessment order for violation of section 144B of the Income Tax Act, 1961. The counsel for the Respondent Varun Patel, referred to the affidavit filed by Mr. Manish H. Dafda, Income Tax Officer Ahmedabad. The counsel argued that, upon reviewing the ITBA order-sheet, it was apparent that the assessment…
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