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1999 (7) TMI 19
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....is court : "Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that there was no approval by the Range Deputy Commissioner for issuance of notice under section 143(2) of the Act ?" It appears that the assessee filed a return of income for the assessment year 1985-86, which was accepted by the Assessing Officer under section 143(1) on February 16, 1987. Howe....