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TMI Blog2016 (6) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... icer under section 69 of the Act formed part of the larger addition of ₹ 1.57 crores made in the block assessment order. If both the orders are therefore, allowed to operate, the same income would be taxed twice. When the assessee has accepted the order of block assessment in facts of the case, additions made in the regular order of assessment must give way. - TAX APPEAL No. 389 of 2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Brief facts are that for the assessment year 2008-09, the return of the income of the assessee was under scrutiny, at which time, the assessee was subjected to search operation on 08.12.2009. On 16.12.2010, the Assessing Officer framed regular assessment under section 143(3) of the Income Tax Act, 1961 ('the Act' for short). On 07.09.2011, pursuant to the search operations, block assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue would point out that the order of regular assessment was passed long before initiation of block assessment proceedings and therefore, there would be no question of abatement of the pending proceedings. 6. We would have been inclined to consider such a question, but for the fact that we gather that the addition of ₹ 94.80 lacs made by the assessing officer under section 69 of the Act f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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