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"Assessing Officer" in Section 148 Defined by Jurisdiction and Directions u/ss 2(7A) and 120(1)(2.
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....The expression “Assessing Officer“ used in the section 148 means 'the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition u/s 2(7A) by virtue of the directions / orders passed u/s 120, sub-section (1) & (2) - AT....
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