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2024 (5) TMI 1453
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....vvrat Singh for respondents-Revenue. P.C. : 1 Mr. Singh undertakes to file Vakalatnama within two weeks from today. Undertaking accepted. 2 Mr. Gandhi states that even in this case the notice under Section 148 of the Income Tax Act, 1961 (the Act) was issued by the Jurisdictional Assessing Officer and not the Faceless Assessing Officer and hence, is in violation of Section 151A of the Act....
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