| http://www.w3.org/ns/prov#value | - In the case of Khandubhai Vasanji Desai and Others vs DCIT and Another (1999) 236 ITR 73, the Gujarat court has held that 15 days is a reasonable time to issue notice under Section 158BD of the Act, recognizing the position that the Assessing Officer, once he has reached the requisite satisfaction, is bound to act swiftly to proceed against the other persons as soon as may be.
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