2024 (9) TMI 586

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..... COURT] power to undertake such an assessment would stand confined to those years to which the material may relate or is likely to influence - Absent any material that may either cast a doubt on the estimation of total income for a particular year or years, the AO would not be justified in invoking its powers conferred by Section 153C. It would only be consequent to such satisfaction being reached .....

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