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Summary assessment in certain special cases.

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Full Text of the Document

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....ficer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability ....

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Full Text of the Document

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....le person liable to be assessed and liable to pay tax and any other amount due under this section. (2) On an application made by the taxable person within thirty days from the date of receipt of orde....

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Summary assessment in certain special cases.