Against mechanical fixing of hearings and notice u/s 143(2).

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.... should be issued only after study of the records and after noting down points for discussion. 2. In para 3.52 of their 29th Report (1981-82) the Estimates Committee have observed as under:- "In pursuance of the Estimates Committee's recommendation made last year in the Course of the Examination of the subject of Income-tax Department (Para 2.58, 9th Report 1980-81), instructions are stated ....