TMI BlogMandatory Conditions for Block Assessment on Third Parties Without Direct Search in Income Tax Cases.Search and seizure - Block assessment - it is vivid that for the purpose of initiation of block assessment proceeding against a third person in respect of whom search has not been conducted certain conditions precedents are to be followed and they are mandatory .... - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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