Processing of returns filed in response to notice u/s142(1).
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.... Dated: September 28, 1990 It has been brought 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 scr....
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....such returns should also be treated as non-scrutiny returns filed under section 139(1) of the Income-tax. It is not necessary that such returns should invariably be scrutinised for the purpose of pass....
TaxTMI