Laws / Income Tax Law / 148
148 - Correctness of assessment, etc., not to be questioned
148. Correctness of assessment, etc., not to be questioned.-
In any claim for refund under this chapter, it shall not be open to the claimant to question the correctness or validity of any assessment or other matter which has become final and conclusive or to ask for a review of the same, and the claimant sh...
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