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No processing of return under sec. 143(1) even in case of refund claim if scrutiny notice was issued: CBDT

October 28, 2016
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IT/ILT : Section 143 of the Income-Tax Act, 1961 - Assessment - General - Clarification as to whether Provision of Section 143(1D) Permits Processing of Returns Having a Refund Claim, Where Notice under Section 143(2) Has Been Issued

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