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Selection of return for scrutiny assessment

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..... ssment; or (b) select any case for the purposes of scrutiny assessment, if - (i) a return has been treated as invalid under sub-section (9) of section 148;or (ii) no return has been filed in pursuance to a notice under sub-section (1) of section 151 or a notice under sub-section (1) of section 152. (2) The selection referred to in sub-section (1) shall be made in accordance with the risk managemen .....

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