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    <title>Accumulation of tax arrears - exparte assessments u/s 144 of the Income-tax Act, 1961.</title>
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    <description>Ex parte assessments under section 144 have produced over pitched additions leading to tax arrears; because section 144B applies only to assessments under section 143(3), the Board directs that proposed ex parte additions reaching a substantial threshold must be discussed with the Inspecting Assistant Commissioner by the Income tax Officer before finalising the assessment, and that officers should be instructed to implement this supervisory review.</description>
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    <pubDate>Thu, 08 Jul 1976 00:00:00 +0530</pubDate>
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      <title>Accumulation of tax arrears - exparte assessments u/s 144 of the Income-tax Act, 1961.</title>
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      <description>Ex parte assessments under section 144 have produced over pitched additions leading to tax arrears; because section 144B applies only to assessments under section 143(3), the Board directs that proposed ex parte additions reaching a substantial threshold must be discussed with the Inspecting Assistant Commissioner by the Income tax Officer before finalising the assessment, and that officers should be instructed to implement this supervisory review.</description>
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      <pubDate>Thu, 08 Jul 1976 00:00:00 +0530</pubDate>
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