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    <title>Notice u/s 143(2) of the Income-tax Act, 1961.</title>
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    <description>A notice issued and served under section 143(2) prevents completion of the corresponding assessment under the summary assessment provision of section 143(1), even if revised segregation criteria would otherwise permit summary disposal; field officers must follow this sequencing and proceed with scrutiny once the notice is served.</description>
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      <title>Notice u/s 143(2) of the Income-tax Act, 1961.</title>
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      <description>A notice issued and served under section 143(2) prevents completion of the corresponding assessment under the summary assessment provision of section 143(1), even if revised segregation criteria would otherwise permit summary disposal; field officers must follow this sequencing and proceed with scrutiny once the notice is served.</description>
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      <pubDate>Mon, 30 May 1983 00:00:00 +0530</pubDate>
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