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2011 (2) TMI 910 - HC - Income TaxSearch and seizure - Block assessment - Tax evasion - Assessing officer was satisfied that proceedings against the assessee were required as a result of material seized during search and the order of assessment itself indicated the said material - the assessment orders in the case of searched persons were not produced before the Tribunal, in absence of which the Tribunal assumed that the requisite satisfaction had not been recorded - the matter will require fresh consideration by the Tribunal after taking into account the orders of block assessment
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