High Court invalidated the Reassessment Order under section 148 A(b) of Income Tax Act,1961
The Kerala High Court has held that the order passed under section 148 A(b) of the Income Tax Act, 1961 without affording a personal hearing is invalid and set aside the reassessment order. Vazhakkulam Block Rural Co-Operative Society Ltd, the petitioner challenged the order under Section 148 A(b) of the Income Tax Act, 1961 and…
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