2021 (6) TMI 1056

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....ndent No.1 under Section 148 of the Income Tax Act, 1961 ('the Act') for the assessment year 2013-2014 on the ground that the Respondents have violated the mandatory provisions for issuance of notice, which have been effective from 1st April, 2021. 2. Mr. Pardiwalla, the learned Senior Counsel for the Petitioner drew our attention to the notice annexed at Exhibit 'L' with reference to the provisi....