Commissioner Of Income Tax vs Vijaybhai N. Ch","rani
Whether the High Court was justified in entertaining a writ petition challenging show cause notices under Section 153C of the Income Tax Act, 1961, when the assessee had not exhausted the alternative remedy of filing a reply to the notices --- Held No. Whether the satisfaction note and issuance of notices under Section 153C were valid when the seized documents did not belong to the assessee --- Question left open.
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