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Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.
section 153C. In view of the above, the provisions of section 153C(1) are to be invoked for AY 2013 14 to 2018-19 and u/s 143(3) for AY 2019-20. As per the provisions of section 153C Where the Assessing Officer is satisfied that (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned