TMI BlogAssessment u/s 147 - Additions u/s 68 - The regular assessment and block assessment are both separate...Assessment u/s 147 - Additions u/s 68 - The regular assessment and block assessment are both separate proceedings and even can run parallel - assessee has failed to substantiate that relevant accommodation entry transactions - we reject the contention of Learned Counsel of the assessee seeking telescoping of the addition with the income already assessed in the block assessment order. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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