2022 (3) TMI 1598

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..... kept with the record. 2. Heard learned Advocates appearing for the parties. 3. In this writ petition, petitioner has challenged the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, relating to assessment year 2017-2018 on the ground that the same was issued on 1st April, 2021 and respondent/Assessing Officer was bound to comply with the formalities under the newly .....

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