2023 (10) TMI 1454

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..... onstitution of India. At the same time, Petitioner may raise all grounds which Petitioner has before the AO in reply to the notice u/s 148. The officer shall consider the objections and points raised by Petitioner and pass such order as he deems fit in accordance with law dealing with all submissions of Petitioner. A personal hearing shall also be granted, notice whereof shall be communicated at l .....

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