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Sec 147

This query is : Resolved 
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(Querist)
05 April 2015 while doing assessment u/s 147 all point cease to exist on the basis of which assessment was initiated but some other point comes out. can the Assessing officer assess such point other than the point earlier mention in notice issued???
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CA. Kuldeep Singhi

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CA. Kuldeep Singhi (Expert)
05 April 2015 In this case assessing officer have to issue fresh notice

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