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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
58 taxmann.com 78 (Bombay) “30. Even otherwise, we agree with the Division Bench when it observes as above with regard to the ambit and scope of the powers conferred under section 153A of the Act. Since we are not required to trace out the history and we can do nothing better than to reproduce the observations and conclusions as above