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2007 (4) TMI 613 - ITAT AMRITSARExtract: ....... 153(2A) is applicable to fresh assessment as well as block assessment. Learned counsel has conceded before this Bench that if section 153(2A) is held to be applicable, the set aside block assessment completed by the Assessing Officer is within time. Therefore, we do not find any merit in the additional ground of the assessee. The same is rejected.
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