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143(2)

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(Querist)
29 May 2015 diff betwn notice issued u/s 142(1) and 143(2)????
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
29 May 2015 Assessment proceedings commence with notice u/s 143(2) and detailed questionnaire is issued u/s 142(1). If the assessee has not filed his return he may also be asked to file u/s 142(1).

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