The Assessing officer may make such inquiry as he considers necessary, the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry or any audit under sec. 142(2A) .
The Assessing officer may make such inquiry as he considers necessary, the assessee shall be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry or any audit under sec. 142(2A) .