Circular for 143(2)

Vishal Agarwal (practice) (39 Points)

30 October 2009  

Hi tax experts

Can anyone tell where to find the circular or notification or budget speech where  it was mentioned that if no document is seized during survey operation u/s 133 A of the Income Tax, 1961, then it is not mandatory that the case is taken for scrutiny u/s 143(2).

Thanks