Recovery by Assessing Officer.

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Full Text of the Document

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.... Assessing Officer has any reason to believe that it will be detrimental to the interests of revenue, if the period of thirty days referred to in sub-section (1) is allowed, he may, with the previous approval of the Joint Commissioner reduce such period, as he deems fit. (3) The Assessing Officer may, on an application made by the assessee, before the expiry of a period of thirty days or the per....