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Assessing Officer's Error: Missed Notice u/s 153C, Incorrect Assessment Process Ignoring Section 153A of Income Tax Act.
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....The AO has grossly erred in not issuing notice u/s 153C and in not making asstt u/s 153C read with section 153A of the Act - The provisions of section 153C specifically exclude the applicability of provisions of section 148 - AT....