Amendment of section 153

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Full Text of the Document

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.... taken in re-opening the whole or any part of the proceeding or in giving an opportunity to the assessee to be re-heard under the proviso to section 129, or (ii) the period during which the assessment proceeding is stayed by an order or injunction of any court, or (iii) the period commencing from the date on which the Income-tax Officer directs the assessee to get his accounts audited under su....