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2008 (4) TMI 30 - SC - Income TaxBlock assessment - transfer of case to facilitate effective and coordinate investigation. An order was passed to that effect by the Chief Commissioner of Income Tax, Bangalore under Section 127(2) of the Act - petitioner's contention that the provisions of section 127 can not have any application in case of block assessment is not acceptation since by virtue of section 158BH, all the provisions of Income Tax Act are applicable to block assessment - appeal dismissed with cost.
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