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Income Tax - Highlights / Catch Notes

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Scope of the scrutiny assessment u/s 143(3) - The circulars ...

Income Tax

Scope of the scrutiny assessment u/s 143(3) - The circulars relied on by the petitioner have no application to the facts of this case and the same would apply only in cases where the assessing officer needs to take the case of the assessee for a comprehensive scrutiny on a finding that there is potential escapement of income on other issues. - HC

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