Delay in transfer of assessment records.

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..... : 127(1) Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction No.988* dated 27th July, 1976 regarding delay in transfer of assessment records. A number of representations .....

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..... in the jurisdiction, the concerned assessee should be immediately informed about the change. The officer transferring the file would be responsible for intimating the assessee. - Circular - Trade No .....

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