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2008 (4) TMI 543 - ITAT MUMBAIExtract: .......not invoked in accordance with law and consequently, the entire block proceedings in the case of assessee were illegal and without jurisdiction. Consequently, the block proceedings initiated in the case of the assessee are cancelled. In view of the same, the other grounds need not be adjudicated. 9. In the result, appeal of the assessee is allowed.
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