Special Audit

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Full Text of the Document

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....rests of revenue, it is necessary to do so . (2) The Assessing Officer shall not issue any direction under sub-section (1) unless the assessee has been given a reasonable opportunity of being heard and prior approval of the Chief Commissioner or Commissioner has been obtained. (3) The provisions of sub-section (1) shall have effect regardless of the fact that the accounts of the assessee have ....