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    <title>2016 (10) TMI 397 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court ruled in favor of the revenue-respondent, holding the notice under Section 158BC as valid and the block assessment proceedings not void. The appellant&#039;s arguments on various issues, including non-consideration of legal objections, additions based on &quot;Dumb Document,&quot; estimation of undisclosed income, and the Tribunal&#039;s order, were dismissed as they did not raise substantial questions of law. The appeal was ultimately dismissed in its entirety.</description>
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      <description>The court ruled in favor of the revenue-respondent, holding the notice under Section 158BC as valid and the block assessment proceedings not void. The appellant&#039;s arguments on various issues, including non-consideration of legal objections, additions based on &quot;Dumb Document,&quot; estimation of undisclosed income, and the Tribunal&#039;s order, were dismissed as they did not raise substantial questions of law. The appeal was ultimately dismissed in its entirety.</description>
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