No reassessment if disputed amount was subject matter of block assessment u/s 158BC: HC

INCOME TAX : Where reopening notice was issued against assessee on ground that cash of certain amount found on premises of assessee was to be treated as unexplained cash credit, since there was full disclosure about such amount by assessee during original scrutiny assessment and further said amount was also subject matter of block assessment under section 158BC, impugned reassessment notice was unjustified

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