2022 (3) TMI 1201

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..... on was taken on the basis of facts revealed to the assessing authority during the assessment of DRA Group at Ahmedabad and the proceedings, if any, would have to be conducted under Section 153A read with Section 153C of the Income Tax Act. In view of the facts noted above, it is hereby directed that all proceedings in furtherance of the impugned notice dated 31.03.2021 (Annexure-P/1) shall rema .....

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