Time Limit for Notices u/s 158BD of Income-tax Act Linked to Section 158BE for Block Assessments.

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....Block assessment - Time limit for issue of notice under 158BD - although no time limit has been mentioned in the Income-tax Act, 1961, for the issue of notice under section 158BD but the time limit set in section 158BE is applicable for invoking the provisions of section 158BD.... - AT....