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Querist : Anonymous

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Querist : Anonymous (Querist)
31 January 2013 Who can be a Assessing officer in Income Tax?

Please reply its urgent
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
31 January 2013 1. An Income Tax Authority (Section 116) can be treated as an assessing officer.
2. The Powers and jurisdictions are given to the authority by virtue of Section 120(1) and 120(2) through directions or orders of CBDT.
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