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153A of the Act was issued to the assessee, in response to which, the assessee filed its return of income declaring ‘Nil’ income. Later on, notices under Section 143(2) and 142 (1) along with questionnaire were issued, which were duly replied by AJAY PRASHER 2023.06.02 09:44 I attest to the accuracy and integrity of this document ITA No.56