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    <title>2005 (2) TMI 444 - ITAT BOMBAY-I</title>
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    <description>The Tribunal set aside the block assessment order as it lacked new evidence to prove false deductions by the assessee-firm, relying on disclosed materials from regular assessments. The appeal by the assessee was allowed, and the Revenue&#039;s appeal was dismissed. The Tribunal held the block assessment on the assessee-firm, based on a search of another entity&#039;s premises, was unlawful.</description>
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      <description>The Tribunal set aside the block assessment order as it lacked new evidence to prove false deductions by the assessee-firm, relying on disclosed materials from regular assessments. The appeal by the assessee was allowed, and the Revenue&#039;s appeal was dismissed. The Tribunal held the block assessment on the assessee-firm, based on a search of another entity&#039;s premises, was unlawful.</description>
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