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There is no statutory provision under the Income Tax Act 1961 which provides that in case search was conducted/assessment proceeding under Section 153A has been initiated then the tax which remains unpaid by the assessee for the same period cannot be recovered from the assessee. - HC

Income Tax - There is no statutory provision under the Income Tax Act, 1961, which provides that in case search was conducted/assessment proceeding under Section 153A has been initiated then the tax, .....

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