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    <title>2010 (7) TMI 41 - HIGH COURT OF DELHI</title>
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    <description>The court ruled in favor of the appellant, holding that the notice under Section 143(2) of the Income Tax Act was issued within the prescribed period of limitation. Consequently, the block assessment order dated 30.07.2004 was not considered to be barred by limitation. The appeal was allowed without any specific order as to costs. The judgment clarified issues related to the timeliness of the notice and the validity of the block assessment order, based on precedent from a similar case.</description>
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      <description>The court ruled in favor of the appellant, holding that the notice under Section 143(2) of the Income Tax Act was issued within the prescribed period of limitation. Consequently, the block assessment order dated 30.07.2004 was not considered to be barred by limitation. The appeal was allowed without any specific order as to costs. The judgment clarified issues related to the timeliness of the notice and the validity of the block assessment order, based on precedent from a similar case.</description>
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