Amendment of section 153.

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..... use (ii), the following clause shall be substituted, namely:-- "(ii) the period commencing on the date on which stay on the assessment proceeding was granted by an order or injunction of any court a .....

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..... assessment, reassessment and recomputation under various provisions of the said Act. Clause (ii) of Explanation 1 to the said section, inter alia, provides that the period during which the assessment .....

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