1 result for “TDS”+ Section 144B(1)(xvi)clear
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xvi) and (xxiii), nor was the request for video hearing responded to. 7. Thereafter, the Assessing Officer (NFAC) proceeded to pass the final assessment order dated 13.09.2021 under section 143(3) r.w.s. 254, rejecting the assessee’s claim solely on the basis of non-filing of a revised return, once again invoking the decision in Goetze (India) Ltd. (supra