Jt. CIT Needs Authorization u/s 120(4)(b) to Issue Notice u/s 148 of Income Tax Act.
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....Power of Jt. CIT to issue notice u/s. 148 - Only a Jt. CIT where authorized u/s. 120(4)(b) by the Chief Commissioner or Commissioner, would qualify to be a AO in respect of the person specified in the said authorization - AT....
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