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Jurisdiction of AO couldn't be questioned after expiry on 1 month from date of service of reassessment notice

June 4, 2018[2018] 94 355 (Delhi)/[2018] 405 ITR 1 (Delhi)

IT: In terms of section 124(3)(b) jurisdiction of an Assessing Officer cannot be called in question by an assessee after expiry of one month from date on which he was served with a notice for reopening assessment under section 148

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