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2017 (1) TMI 329 - SCH - Income TaxAssessment u/s 153A validity - Held that:- We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. HC order confimed [2016 (12) TMI 1195 - ORISSA HIGH COURT] as taking into consideration the fact that there is availability of alternative remedy of appeal, we thought it proper not to interfere with the issue since only notice U/s.153-A has been issued to the petitioner with a direction to satisfy the authority, moreover, the search and seizure was conducted on 11.09.2014, well within the knowledge of the petitioner – assessee, but he has not challenged the authority of the jurisdiction under the Act fairly for a period of more than two years and it is only after the notice U/s.153-A of the Act, 1961 issued, this writ petition has been filed.
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