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AO Cannot Conduct Fresh Assessment After Amalgamation When Section 170A(2)(a) Applies

SEO Expert April 15, 2026

The issue involved whether fresh scrutiny could be initiated after filing a modified return under Section 170A. The Court held that where assessment is already completed, the AO can only modify income to give effect to reorganisation. 

The post AO Cannot Conduct Fresh Assessment After Amalgamation When Section 170A(2)(a) Applies appeared first on TaxGuru.

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