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income tax

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13 August 2010 whether JC(Joint Commissioner) has the power to Authorize notice u/s 132?

13 August 2010 yes, in case he has been authorised by the Board/Jt Director/Ch.Commissioner to do so, on their behalf.

Its internal matter of Income-tax Deptt and without prior approval JC may not aprove serving of such kind of notice, i belive.



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