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High Court Upholds Notice Validity in Income Tax Case; Time Limits for Assessments Extended Due to Covid-19 Impacts.

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....Validity of Notice calling the petitioner for a hearing challenged in a remand back proceedings - Time limit for completion of assessments and reassessment u/s 153 - Extension of period of limitation after Covid - There is no merits in the challenge to the impugned notice. - HC....

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