TMI BlogThe expression “Assessing Officer“ used in the section 148 means 'the Assessing Officer vested with the...The expression “Assessing Officer“ used in the section 148 means 'the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition u/s 2(7A) by virtue of the directions / orders passed u/s 120, sub-section (1) & (2) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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