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2007 (4) TMI 219 - BOMBAY HIGH COURTExtract: .......stified in holding that the amounts were seized from the assessee, the second argument of the assessee loses its force, and accordingly the block assessment order passed after issuing notice under section 158BC cannot be faulted. For all the aforesaid reasons, we see no merit in the appeal and the same is hereby dismissed with no order as to costs.
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