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2010 (6) TMI 88 - HC - Income TaxBlock Assessment – discloser of particulars - Whether in the facts and circumstances of the case, the Tribunal was right in holding that the particulars furnished by the assessee to the Department otherwise than by filing a return and on the basis of a notice, would amount to disclosure for the purpose of the Act? – Held that: - ITAT is not correct - Tribunal had proceeded on the footing that except such of those items noted by it in paragraph 46, in respect of the rest of items, the information was already disclosed by the respondent assessee in her communication dated 15.05.1995, and on that ground, the assessing authority's order was set aside, we are of the view, while setting aside the order of the Tribunal and as rightly stated by the learned standing counsel for the appellant it calls for a remittal of the matter back to the Tribunal for passing fresh orders on various items of 'undisclosed income' found by the assessing authority other than what has been found by the Tribunal in paragraph 46 of its order.
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