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2016 (9) TMI 1657 - HC - Income TaxValidity of assessment u/s 153A/ 153C - subsequent search and seizure operations - HELD THAT:- As in these proceedings in view of the subsequent search and seizure operations, issuance of notice under Section 153A/153C for the assessment years in question stands abated. The revenue relies on the recent decision of V.L.S. Finance Limited [2016 (4) TMI 1133 - SUPREME COURT]. This position is not disputed by the counsel for the petitioner. WP dismissed as infructuous.
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