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Substitution of new section for section 151
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....on of new section for section 151. For section 151 of the Income-tax Act, the following section shall be substituted, namely :- "151. Sanction for issue of notice. (1) In a case w....
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....hief Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case....
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