Disclosure of information respecting assessees

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..... (2) The information under section 42B shall be furnished by the 2 [Chief Commissioner or Commissioner] in Form J. (3) Where it is not possible for the 3 [Chief Commissioner or Commissioner] to furnish the information asked for by the applicant under section 42B owing to the fact that the relevant assessment has not been completed, he shall inform the applicant in Form K. .....

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