Coercively recovered u/s 245 - whether set off should be ordered ...
Income Tax
October 21, 2015
Coercively recovered u/s 245 - whether set off should be ordered - If the competent authority, actually, decides to invoke Section 245, then, notice should be issued to the assessee and, after giving an opportunity of being heard to the assessee, a decision shall be taken in accordance with law. - HC
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