2023 (6) TMI 827

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..... ection 148A followed or not? - as per HC [ 2022 (9) TMI 883 - DELHI HIGH COURT] since the time period for issuance of reassessment notice for assessment year 2013-14 stood extended until 30th June, 2021 and the income alleged to have escaped assessment is beyond Rs.50 lakhs, the first proviso of Section 149 (as amended by the Finance Act, 2021) is not attracted in the facts of this case and even .....

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