Substitution of new section for section 151

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..... ion for section 151. For section 151 of the Income-tax Act, the following section shall be substituted, namely :- "151. Sanction for issue of notice. (1) In a case where an assessment under sub-s .....

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..... satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice. (2) In a case other than a case falling under sub-section (1), no notice sh .....

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