Computation of income and determination of rate of tax while processing the return at CPC - since the...

Computation of income and determination of rate of tax while processing the return at CPC - since the return of the appellant/assessee was processed under Section 143(1) of the 1961 Act, if there were any doubts, scrutiny should have been carried out and the necessary powers available under the 1961 Act should have been taken recourse to. - HC .....

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