Amendment of section 144

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....In section 144 of the Income-tax Act,- (a) in clause (a), for the words, brackets and figures "by any notice given under sub-section (2) of section 139", the words, brackets and figures "unde....

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....such opportunity shall be given by the As- sessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not ....