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2011 (2) TMI 758 - HC - Income TaxSearch and seizure - Block assessment - Time barred - CIT(A) set aside the additions without going into merits only on the ground that notice under Section 158BD was beyond reasonable time after formation of satisfaction during assessment of searched person and did not give the requisite period of 15 days as required under Section 158BD. - held that:- the notice under Section 158BD could not be held to be beyond reasonable time and requisite satisfaction had been formed. - matter remanded back to CIT(A) for fresh decision.
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