109 results for “condonation of delay”+ Search & Seizureclear
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seizure operation. The fetter imposed upon the Assessing Officer under Sections 147 and 148 of the Act have been removed by the non obstante clause under Section 153A of the Act. Consequently, we are of the opinion that in cases where the assessment or - 39 - reassessment proceedings have already been completed and assessment orders have been passed, which were subsisting