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2022 (1) TMI 1281
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.... in Court be kept with the records. In this matter petitioner has challenged the impugned notice dated 28th June, 2021 relating to assessment year 2016-17 under Section 148 of the Income Tax Act, 1961 on the ground that before issuing notice under Section 148 of the Act, mandatory provisions of Section 148A of the Act which cast statutory obligation on the part of the Assessing Officer to compl....