2024 (10) TMI 190

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..... h Section 278B - As decided by HC [ 2023 (3) TMI 1057 - GUJARAT HIGH COURT] Since the learned Coordinate Bench has taken a view as regards 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, automatically and as a direct consequence, .....

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