Assessment
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....this Act, the [Assessing] Officer may serve on any person who has fur­nished a return under section 8 or upon whom a notice has been served under sub-section (2) of section 8 (whether a return has....
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....] Officer, after considering such accounts, documents or other evidence, if any, as he has obtained under sub-section (1) and after taking into account any relevant material which he has gathered, sha....
TaxTMI