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Tax Officer Misses Section 143(2) Notice Post-Reassessment Filing, Sparking Key Procedural Dispute in Tax Case.

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....Reassessment - in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and then issue a notice u/s 143(2) which has not been done in the present case.....

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