42 results for “section 68”+ Section 151(1)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish within such period