2012 (9) TMI 518

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..... totally vague as AO has not even indicated as to on what basis he has allowed excess set-off - notice u/s 148 issued squarely on the basis of notice under Section 154 - both the noticses set aisde - i .....

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..... ct', for short]. We find that the said notice is totally vague. The Assessing Officer has not even indicated as to on what basis he has allowed excess set-off. Notice under Section 154 of the Act, the .....

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