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2010 (4) TMI 857 - HC - Income TaxBlock assessment - Belated return – advance tax paid – undisclosed income - Held that:- Search had not been conducted in the premises of the assessee, advance tax was paid regularly by the assessee and even before issuing notice under section 158BD the assessee has filed the return - only mistake committed by the assessee herein is that though the advance tax was paid on time, the return was filed belatedly – it cannot be treated as undisclosed income - In favour of the assessee
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