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2005 (10) TMI 430 - AT - Income TaxExtract: .......158BA(2) and the total income assessed in any regular assessment is not to be included if the assessment was made prior to the date of commencement of search or date of requisition. In view of the above, the appeals of the assessees have no merit. They are, accordingly, to be dismissed. 12. In the result, the appeals of the assessees are dismissed.
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