Survey u/s 133A Gives AO Grounds for Action, But Section 148A Procedures Must Be Followed First.

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....Provisions relating to reassessment proceedings - In cases where survey under section 133A of the Act is conducted, the AO is deemed to have information for the purposes of sec 148 of the Act but proceedings u/s 148A of the Act need to be conducted prior to issuance of notice u/s 148 of the Act.....