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A.O Cannot issue Notice u/s 148 on The Basis of Scanty and Vague

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When the reason recorded for initiation of reassessment proceedings and the information received is extremely scanty and vague, and the material based on which the proceedings are initiated does not indicate escapement of income, the AO will have no jurisdiction to issue notice u/s 148. #pdf
GAUTAM DEY

on 22 August 2011

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