Faceless Assessment of income escaping assessment – Section 151A

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Full Text of the Document

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....suance of notice under section 148 or * conducting of enquiries or issuance of show-cause notice or passing of order under section 148A * sanction for issue of such notice under section 151, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the income-tax authority and the assessee or any other person to the extent technologically....