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2021 (11) TMI 1156

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....dv. ORDER The Court: Heard learned advocate appearing for the petitioner and learned Additional Solicitor General for the respondents. Petitioner has filed this writ petition being aggrieved by the impugned notice dated 23rd June, 2021 relating to assessment year 2013-14 and challenged the notice under Section 148 of the Income Tax Act, 1961 mainly on the ground that the same is bad and illegal....