Determination of an impermissible avoidance arrangement and consequences thereof

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Full Text of the Document

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....ssessee a notice requiring him, on a date to be specified therein to produce, or cause to be produced, any evidence or particulars- (a) which may be required for the purposes of determining the consequences; or (b) on which the assessee may rely in support of his claim that the provisions of section 112 are not applicable to his case. (2) On the day specified in the notice issued under sub-....