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2010 (10) TMI 756 - PUNJAB AND HARYANA HIGH COURTSearch and seizure - Block assessment - Addition - Estimation of income - Depreciation and excise duty - Applicability of section 145(2) - Held that: assessment based on material found during search could not be set aside only on the ground that section 145(2) of the Act was not applicable - Appeal is allowed by way of remand to Tribunal
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