2022 (5) TMI 1483

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..... . 1. The petitioner has impugned notice dated 30.3.2021 issued under Section 148 of the Income Tax Act, 1961 by respondent no.3 for assessment year 2013-14, on various grounds. The submission of the petitioner is that Section 153-C supersedes the application of provisions of Section 148 of the Income Tax Act and thus, the action if any, which could be initiated by the Assessing Officer is to be o .....

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