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HC remanded matter to consider whether assessee’s question to jurisdiction would fall under sec. 124(2) or not

July 28, 2020[2020] 117 taxmann.com 772 (Kerala)/[2020] 272 Taxman 538 (Kerala)
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INCOME TAX : Proceedings initiated under section 148 shall be proceedings at stage of filing of return under section 139 and as per section 124(2), before assessment is made, Assessing Officer is required to record satisfaction regarding jurisdiction

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