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2004 (12) TMI 49 - HC - Income TaxWhether the Assessing Officer has got jurisdiction to make an assessment under section 158BC read with section 158BD in the absence of search conducted under section 132 in the premises of the assessee – Held that even if no search is conducted in the premises of the assessee, the Assessing Officer has got jurisdiction to make assessment under section 158BC read with section 158BD on the basis of the materials unearthed in a search conducted on another's premises.
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