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    <title>2022 (9) TMI 1614 - BOMBAY HIGH COURT</title>
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    <description>A show cause notice under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 was challenged as premature, with the petitioner also contending that the criminal provisions could not apply retrospectively. The respondents sought time to file an affidavit and make submissions on the reply. Pending consideration of those submissions, further proceedings pursuant to the impugned notice were directed not to be taken until the next date.</description>
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