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of <h1>Government can withdraw income tax approvals anytime after giving assessee a fair chance to respond under Income Tax Act</h1> The Central Government, the Board, or an authorized income-tax authority may withdraw any approval previously granted to an assessee under the Income Tax Act, 1961, even if the specific provision does not expressly allow for withdrawal. Such withdrawal can occur at any time, provided the authority first offers the assessee a reasonable opportunity to present a cause against the proposed withdrawal and records the reasons for the decision. This power ensures regulatory oversight and accountability in the approval process under the Act.
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