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2010 (2) TMI 263 - HC - Income TaxSearch - Block Assessment - The Tribunal held that the Additional Director was not authorized to issue search warrant and consequently the search warrant became invalid as did the assessment which followed thereafter. In view of the fact that the entire proceeding were invalid. Held that- in view of the amendment, the order was liable to be set aside and the matter was remitted to the Tribunal to consider the appeal filed by the assessee as well as by the Revenue on all the other ground urged by the party.
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