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Revision. s. 263. Merger

Started by rajul5234, November 30, 2014, 07:33:50 PM

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rajul5234

Gujarat high court. SCA 24128 /2005. Dt. 18/11/14.

Quashed notice u/s 263 on principle of merger.
Also, held additional ratio that before issuance of notice u/s 263 assessee should be heard and revenue should conduct inquiries.

R.K.Patel