Processing of returns filed in response to notice u/s142(1).
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.... to the notice of the Board that the returns filed in response to notice under section 142(1) of the Income-tax Act are being processed as scrutiny returns for the purpose of passing orders under sect....
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....filed under section 139(1) of the Income-tax. It is not necessary that such returns should invariably be scrutinised for the purpose of passing orders under section 143(3) of the Act, unless the asses....




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