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2010 (8) TMI 325 - GAUHATI HIGH COURTSearch and Seizure - Block assessment - set off of declared undisclosed income - In the present case, undisclosed income of the assessee was found to be more than what had been voluntarily declared in the return filed by the assessee for the block period - If the undisclosed income determined by the Assessing Officer exceeds the declared undisclosed income of the assessee, there can be no set-off of the declared undisclosed income - Appeal of the Revenue is allowed
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