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    <title>2010 (4) TMI 1078 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal in its entirety, upholding the jurisdiction of the Assessing Officer for the block assessment, rejecting the challenge regarding the issuance of notice under section 158BC, and affirming the addition of Rs. 3,00,000 in the block assessment as undisclosed income connected to the search conducted. The Tribunal emphasized that the assessee&#039;s voluntary filing of the return for the block period amounted to accepting the Assessing Officer&#039;s jurisdiction, and objections to jurisdiction cannot be raised post-assessment.</description>
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      <title>2010 (4) TMI 1078 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=178745</link>
      <description>The Tribunal dismissed the assessee&#039;s appeal in its entirety, upholding the jurisdiction of the Assessing Officer for the block assessment, rejecting the challenge regarding the issuance of notice under section 158BC, and affirming the addition of Rs. 3,00,000 in the block assessment as undisclosed income connected to the search conducted. The Tribunal emphasized that the assessee&#039;s voluntary filing of the return for the block period amounted to accepting the Assessing Officer&#039;s jurisdiction, and objections to jurisdiction cannot be raised post-assessment.</description>
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      <pubDate>Fri, 09 Apr 2010 00:00:00 +0530</pubDate>
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