Section 144B of ITA, 1961 : Section 144B: [Omitted]
ITA, 1961
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Explanation using Example
Imagine a scenario where a taxpayer, Mr. Gupta, was dealing with an income tax assessment for the financial year 1987-88. During this time, Section 144B of the Income-tax Act, 1961 would have been in effect, which involved the reference to a Deputy Commissioner in certain cases for scrutiny of the assessment made by the Income T...
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