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Violation of Rule 46A: HC directs de novo consideration by CIT(A)
Case Law Details
- Case Name
- Pravir Polymers Private Limited Vs ITO (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Bombay High Court
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Pravir Polymers Private Limited Vs ITO (Bombay High Court)
Introduction: The Bombay High Court recently issued a significant order in the case of Pravir Polymers Private Limited Vs. ITO, directing a fresh consideration by the Commissioner of Income Tax (Appeals) [CIT(A)] due to the violation of Rule 46A. This article delves into the details of the case, exploring the background, legal provisions, and the court’s crucial observations.
Detailed Analysis: The petitioner, Pravir Polymers Private Limited, faced a reopened assessment based on information from the Investigatio...
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