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2010 (11) TMI 682 - HC - Income TaxBlock assessment - Revision - Search and seizure - Appeal - When assessee did not take any step for stay of the order of the Assessing Officer pursuant to the impugned order of the Commissioner under Section 263 and after having participated in the hearing of the assessment proceedings and consequently preferring appeal, we think it would not be proper for this Court at this stage to decide issue raised before us. - The provision of the appeal is very exhaustive and all points can be taken including the question of jurisdiction as taken here - We therefore, dispose of the present appeal keeping all points open holding that since the regular appeal has already been preferred this appeal has factually become infructuous.
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