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    <title>2011 (10) TMI 461 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in a case concerning block assessment for the period from 1986-1987 to 1996-1997. The Court ruled that the assessment was completed within the prescribed limitation period based on the date of service of notice to the petitioner. The Court also confirmed the jurisdiction for block assessment and upheld the validity of the assessment under Section 158BE of the Income Tax Act. The appeal was dismissed, affirming the Tribunal&#039;s decision on the substantial legal issues raised by the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212395</link>
      <description>The High Court upheld the Tribunal&#039;s decision in a case concerning block assessment for the period from 1986-1987 to 1996-1997. The Court ruled that the assessment was completed within the prescribed limitation period based on the date of service of notice to the petitioner. The Court also confirmed the jurisdiction for block assessment and upheld the validity of the assessment under Section 158BE of the Income Tax Act. The appeal was dismissed, affirming the Tribunal&#039;s decision on the substantial legal issues raised by the assessee.</description>
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      <pubDate>Wed, 19 Oct 2011 00:00:00 +0530</pubDate>
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