Processing of returns filed in response to notice u/s142(1).

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..... g orders under section 143(3) of the Act. 2. It is hereby clarified that even where no returns have been filed voluntarily under the provisions of Section 139 of the Act, but the assessee has filed the returns in response to notice under section 142(1) of the Act, and these returns are processed only for making prima facie adjustment and not for scrutiny, such returns should also be treated as n .....

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