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Issues: Whether the respondents could proceed on the basis of the impugned notice under Section 148 of the Income-tax Act, 1961 after the stated amendment regime, and whether interim protection was warranted pending further hearing.
Outcome: Notice issued to the respondents and the Attorney General of India, returnable on 02.08.2021, and no further action to be taken based on the impugned notice dated 07.06.2021 until the returnable date.