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CBDT Grants Income Tax Authority Power to Issue Scrutiny Notices u/s 143(2), Previously Held by Assessment Officer.

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....CBDT Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)]....

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CBDT Grants Income Tax Authority Power to Issue Scrutiny Notices u/s 143(2), Previously Held by Assessment Officer.