Amendment of section 153C

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..... sub-section (1), for the words, figures and letter and that Assessing Officer shall proceed against each such other person and issue such other person notice and assess or reassess income of such othe .....

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..... s of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year or years referred to in sub-se .....

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