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    <title>Assessee must comply with summons issued by tax authority: SC</title>
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    <description>An assessee served with a summons or show cause notice must comply and respond; if the matter is already under inquiry by another tax authority the assessee must inform the subsequently acting authority in writing. The authorities shall verify overlap, quash any subsequent show cause notice that duplicates an existing one, and if investigations concern distinct subject matters notify the assessee with reasons. Where both authorities agree the matter is the same, they shall decide which will continue and the non-designated authority must forward all materials to the designated authority.</description>
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      <description>An assessee served with a summons or show cause notice must comply and respond; if the matter is already under inquiry by another tax authority the assessee must inform the subsequently acting authority in writing. The authorities shall verify overlap, quash any subsequent show cause notice that duplicates an existing one, and if investigations concern distinct subject matters notify the assessee with reasons. Where both authorities agree the matter is the same, they shall decide which will continue and the non-designated authority must forward all materials to the designated authority.</description>
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