Notice for inquiry before assessment.

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Full Text of the Document

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....xcessive loss or allowance or underpaid the tax in any manner.    (2) For the purposes of making an assessment, the Assessing Officer shall serve on any assessee a notice requiring him, on a date to be specified therein—       (a) to attend his office or to produce, or cause to be produced, evidence, if any, on which the assessee may rely in support of th....