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    <title>Notice Invalid: Wrong Section Used for Income Tax Assessment - Section 158BD vs. Section 148.</title>
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    <description>Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT</description>
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      <description>Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the instant case could have been issued only u/s.148 and not u/s.158BD - AT</description>
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