898 results for “TDS”+ Section 148(1)clear
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148 of the Act. Subsequently, the assessing officer issued notice under Section 142(1) on 22nd March, 1988 and thereafter vide letter dated 25th March, 1988, the respondent assessee raised objection to the jurisdiction of the AO, Delhi. It was, inter alia, stated that the respondent was employed with the Government of Nagaland and was regularly assessed