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Income Tax Act Section 158BC: 15-Day Filing Notice Contradicts Mandatory Condition for Return Submission Period.
📋Order u/s 158BC r.w. section 254 – the period of time stipulated u/s 158BC being not less than 15 days therefore, the notice allowing the assessee to file the return within 15 days is contrary to the mandatory condition as provided u/s.158BC - AT