TMI BlogSearch u/s 132 is a person specific and not a premises specific - if the name of the assessee against...Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued u/s 132, the block assessment would be unauthorized - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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