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    <description>A challenge was raised to a notice and assessment under Section 153C of the Income-tax Act for Assessment Year 2010-11 on the ground of limitation, with reference also to the pre-amendment regime and the ten-year span discussed under Section 153A. The High Court issued notice, sought a counter-affidavit and rejoinder, and granted interim protection by directing that no precipitate coercive action be taken against the petitioner until the next hearing date.</description>
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