Clarifications regarding instruction No.1617.

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..... e completed u/s.143(1) of the I.T. Act 1961 on the basis of returns after linking them with the assessment records. 2. Clarifications have been sought by a number of CsIT on the question as to whether the assessments which otherwise would fall for completion u/s.143(1) or 143(3) of the Act. This question has been examined by the Board and it has been decided that the assessments in these cases w .....

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