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2010 (4) TMI 265 - HC - Income TaxBlock Assessment - Applicability of section 143(2) – Issuance of notice for the purpose of assessment u/s 158BC – Held that: - service of notice on all the assessee under Section 143(2) of the Act has to be within the prescribed period of time for framing block assessment under Chapter XIV B of the Act. [M/s Hotel Blue Moon (2010 -TMI - 35251 - SUPREME COURT OF INDIA)]
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