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2022 (10) TMI 570 - HC - Income TaxReopening of assessment u/s 147 - Notice u/s 148A(d) - proceedings initiated by passing order u/s 148A(d) of the Act and issuing notice u/s 148 of the Act in the new regime - as argued procedure laid down under Section 148A of the Act has not been followed, which has rendered the impugned notice null and void - HELD THAT:- The writ petition stands disposed of in terms of the judgment of Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT] as held if it is determined by the AO that the impugned notice was handed over to the postal office on or after 1st of April, 2021, for despatch the said notice will be construed as notice under Section 148A(b).
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