Notices under section 139(2).
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....ction 139(2) are issued only when returns of income are not filed voluntarily by the assessees within the time limit allowed under section 139(1) and that too only in revenue yielding cases, whereas in some other charges notices under section 139(2) are issued in all cases where the last assessed income is more than Rs. 7,500. In some other charges such notices are issued in company cases as well ....




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