Amendment of Section 153A

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..... n sub-section ( 1 ) as so renumbered, in the second proviso, for the words "referred to in this section", the words "referred to in this sub-section" shall be substituted and shall be deemed to have b .....

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..... in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section ( 1 ) or section 153, the assessment or reassessment relating to any assessment year which has abated .....

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