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2011 (2) TMI 248 - HC - Income TaxSearch and seizure - Block assessment - Undisclosed income - Tribunal erred in concluding that failure to give notice of 15 days will vitiate the assessment itself without considering the prejudice to the assessee - Total absence of notice may be on different footing but if notice is duly serviced, the assessee can either avail of the statutory time for filing of the return irrespective of shorter period mentioned in the notice or can be given fresh opportunity if it is held that the assessee suffered prejudice on account of shorter period mentioned in the notice - In any situation,it is not permissible to quash the assessment proceedings merely on the ground that period mentioned in the notice was lesser than the statutory period specified under Section 158BC(a)
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