Court Invalidates Notice: Assessing Officer Misinterpreted "Not Less Than Fifteen Days" in Section 158BC, Requiring Early Return Filing.

Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. - HC .....

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