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2008 (6) TMI 232 - AT - Income TaxExtract: ....... issued under section 158BC gave a period of less than 15 days for filing the block return, we had held that it would not be so and had also held that the Assessing Officer would issue a valid notice under section 158BC and pass the assessment orders de novo. Accordingly, the merits of the additions are not examined. The appeals are partly allowed.
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