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Supreme Court Confirms Validity of Second Notice u/s 158BD in Search Proceedings by Same Assessing Officer.

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Full Text of the Document

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....Validity of Second (Fresh) Notice u/s 158BD - search proceedings - First notice u/s 158BC was issued to the firm - Assessing Officer, who is assessing the Firm as well as the Appellant, is the same person - - SC uphold the validity of the notice.....