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2011 (10) TMI 417 - KARNATAKA HIGH COURTSearch - Block Assessment - Period of Limitation - search conducted on subsequent date without authorization - Held That:- When authorization is only for searching the premises on 9-11-1995 and the period of one year expires on 30.11.96 order of block assessment should have been passed before that date. Order passed on 31.12.96 is time barred. Order of Tribunal set aside.
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