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2016 (11) TMI 1385 - HC - Income TaxValidity of notice issued u/s 158BC - direction to file the return 'within 15 days' - Held that:- The issue is squarely covered by the decision of the Gujarat High Court in case of Commissioner of Income Tax vs. Amit K. Jain @ Anil K. Jain [2016 (8) TMI 1088 - GUJARAT HIGH COURT ] wherein held that fifteen days means, clear fifteen days which is the requirement under law. In that view of the matter, we are of the view that the notice which was issued by the authority asking the assessee to file the return within fifteen days is not in accordance with the provisions of the Income-tax Act and therefore it is invalid. In our view, the authority who is issuing the notice must be aware of the Act and must construe the provision strictly. The words `not less than fifteen days’ have to be interpreted correctly. Since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. - Decided in favour of assessee
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