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    <title>2011 (12) TMI 635 - ITAT AHMEDABAD</title>
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    <description>The Tribunal held that the notice issued by the Assessing Officer under section 158BD of the Income Tax Act was not valid, following the legal precedent set by the apex court. Consequently, the block assessment order was quashed, and the assessee&#039;s additional ground of appeal was allowed. The appeal filed by the Revenue was dismissed as infructuous, and other grounds raised by the assessee were not decided.</description>
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      <description>The Tribunal held that the notice issued by the Assessing Officer under section 158BD of the Income Tax Act was not valid, following the legal precedent set by the apex court. Consequently, the block assessment order was quashed, and the assessee&#039;s additional ground of appeal was allowed. The appeal filed by the Revenue was dismissed as infructuous, and other grounds raised by the assessee were not decided.</description>
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