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2012 (7) TMI 554 - CHATTISGARH HIGH COURTSubstantial question of law - Block assessment - Undisclosed income - unexplained cash - Block period u/s 158BC/143(3)by AO - Held that:- Tribunal were fully justified in coming to this conclusion by rightly placing reliance or the decision of the Bombay High Court CIT vs Shamlal Balram [2000 (2) TMI 37 - BOMBAY HIGH COURT] that the question proposed is not a substantial question of law.
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