Amendment of section 144

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..... f the Income-tax Act,- (a) in clause (a), for the words, brackets and figures "by any notice given under sub-section (2) of section 139", the words, brackets and figures "under sub-section (1) of se .....

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..... Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment: Provide .....

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