Substitution of new section for section 149.

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..... 149. (1) No notice under section 148 shall be issued for the relevant assessment year, (a) if three years and three months have elapsed from the end of the relevant assessment year, unless the case falls under clause (b); (b) if three years and three months, but not more than five years and three months, have elapsed from the end of the relevant assessment year unless the Assessing Officer has in .....

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