Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order.
AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice cannot be equated and treated as a draft assessment order.
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