Disclosure of information respecting assessees

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....cation to the Chief Commissioner or Commissioner under clause (b) of sub-section (1) of section 138 for information relating to an assessee in respect of any assessment made either under the Act or un....

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....under clause (b) of sub- section (1) of section 138 owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form No. 48. (4) Where the Chief Commissi....