2020 (1) TMI 1698

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....Counsel ORDER Heard the learend counsel for the petitioner and the learned Senior Standing counsel for the respondent / revenue. 2. The petitioner has impugned the order dated 18.11.2019 which was passed pursuant to the notice under Section 142 (1) of the Income Tax Act on 17.12.2019. The notice was digitally signed by the Assessing Officer at 4.59 p.m on 17.12.2019 calling upon the petitione....