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    <title>1998 (6) TMI 53 - KERALA High Court</title>
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    <description>The court dismissed the petition challenging the assessment order under the Income-tax Act, emphasizing that the time limit for block assessment starts after search completion. The court upheld the assessment despite an error in excluding an assessment year, advising the petitioners to address this issue through the statutory appeal process. The petitioners were directed to pursue their appeal rights through the appropriate appellate authority.</description>
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      <description>The court dismissed the petition challenging the assessment order under the Income-tax Act, emphasizing that the time limit for block assessment starts after search completion. The court upheld the assessment despite an error in excluding an assessment year, advising the petitioners to address this issue through the statutory appeal process. The petitioners were directed to pursue their appeal rights through the appropriate appellate authority.</description>
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