Sanctions for issue of notice u/s 148 &148A - Section 151

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..... ied authority for the purposes of section 148 and section 148A shall be,- For an assessment u/s 143(3) or u/s 147 As per Clasue (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; [CIT/PCIT/DIT/PDIT] Proviso of section 151 t .....

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