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1996 (9) TMI 8 - SC - Income TaxOnce the Income-tax Officer has done all that he has to do under the Act and, makes a draft order and then refers to the Inspecting Assistant Commissioner as required by section 144B, permitting the assessee to file a revised return would involve duplication of work and multiplicity of proceedings - held that the said right has to be exercised before the making of draft assessment order in cases where section 144B was applicable
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