Amendment of section 249

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Full Text of the Document

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....enalty, the date of service of the notice of demand relating to the assessment or penalty: Provided that, where an application has been made under section 146 for reopening an assessment, the period from, the date on which the application is made to the date on which the order passed on the application is served on the assessee shall be excluded, or"; (ii) after sub-section (3), ....