https://www.taxtmi.com/forum/issue?id=105880 The assessing officer should not record an assessee as an assessee in default under the amended regime if the assesse can furnish a prescribed declaration certified by a chartered accountant; principles of natural justice require affording the assesse an opportunity to submit that CA certified declaration before passing an order under section 201(1). en-us Tue, 16 Jul 2013 00:13:10 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105880 The assessing officer should not record an assessee as an assessee in default under the amended regime if the assesse can furnish a prescribed declaration certified by a chartered accountant; principles of natural justice require affording the assesse an opportunity to submit that CA certified declaration before passing an order under section 201(1). Discussion-Forum Income Tax Tue, 16 Jul 2013 00:13:10 +0530 https://www.taxtmi.com/forum/issue?id=105880