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Gauhati HC: Assessing Officer and Inspecting Person Need Not Be Similar Person Under Electricity Act - (21 Apr 2022)

DIRECT TAXATION

Gauhati High Court has observed that Section 126 of the Electricity Act, 2003 empowers the Assessing Officer as chosen to carry out the provisional assessment and pass the order of provisional assessment.

Tags : GAUHATI HIGH COURT   SECTION 126 OF THE ELECTRICITY ACT   2003   ASSESSING OFFICER  

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