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2008 (2) TMI 470 - AT - Income TaxExtract: .......rovisions of the Act. (iii) The Department did not proceed to assess or reassess the excess stock by issue of notice either under s. 142(1) or under s. 148. 21. In the circumstances of the case, excess unaccounted stock shall be liable to be assessed in block assessment proceedings only. 22. In the result the appeal filed by the Revenue is allowed.
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