2021 (2) TMI 1203

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....s): Order Heard learned counsel for the petitioner. 2. learned counsel for the petitioner asserts that after presentation of the budget for the year 2021-2022, the petitioner claims to have made application under Section 245-C of the Income Tax Act, Chapter-19, for which the petitioner claims to have deposited necessary income tax in December, 2020, but he has asserted in particular in pa....