2024 (9) TMI 1137

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..... , Section 277 read with Section 278B - Applicability of Section 158BF and its implications on penalties and prosecution - As decided by HC [ 2023 (3) TMI 1057 - GUJARAT HIGH COURT] there being no provision existing at the relevant point of time whereby the Income Tax Department could launch a prosecution as regards income disclosed in block assessment for the period between 1.7.1995 to 1.1.1997, a .....

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