TMI BlogAmendment of section 143X X X X Extracts X X X X X X X X Extracts X X X X ..... otice under sub-section (1) of section 142, the Assessing Officer shall,- (i) where he has reason to believe that any claim of loss, exemption, deduction, allowance or relief made in the return is inadmissible, serve on the assessee a notice specifying particulars of such claim of loss, exemption, deduction, allowance or relief and require him, on a date to be specified therein to produce, or cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section shall be substituted, with effect from the 1st day of June, 2002, namely:- "(3) On the day specified in the notice,- (i) issued under clause (i) of sub-section (2), or as soon afterwards as may be, after hearing such evidence and after taking into account such particulars as the assessee may produce, the Assessing Officer shall, by an order in writing, allow or reject the claim or cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f April, 2003, namely:- "Provided that in the case of a- (a) scientific research association referred to in clause (21) of section 10; (b) news agency referred to in clause (22B) of section 10; (c) association or institution referred to in clause (23A) of section 10; (d) institution referred to in clause (23B) of section 10; (e) fund or institution referred to in sub-clause (iv) or trust or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clause (21) or clause (22B) or clause (23A) or clause (23B) or sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, as the case may be, by such scientific research association, news agency, association or institution or fund or trust or university or other educational institution or any hospital or other medical institution, where in his view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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