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TMI Blog2005 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... lar assessment for the respective previous years included in the block period. Thus, it forms only one cause of action for the assessee - The several years are, by fiction, treated as one block. The legal fiction so created is recognised as such under the provisions of the 1961 Act as is apparent from sections 158B to 158BB - If it comprises separate and independent distinct causes of action, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to one cause of action though comprises of several years of assessment. After having heard Mr. Khaitan and perusing the provisions contained in sections 158B, 158BA and 158BB of the 1961 Act, it appears that in terms of clause (a) of section 158B the block period comprises of previous years relevant to ten assessment years preceding the previous year in which the search was conducted as it stood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment years included in the block period which is independent of the regular assessment for the respective previous years included in the block period. Thus, it forms only one cause of action for the assessee. Inasmuch as, in the case of search and seizure, the assessment is termed as block assessment, i.e., though comprises of assessment of several years' income but treated as one single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd separate characteristic of the cause of action arising out of each distinct, separate and independent proceeding. If it comprises separate and independent distinct causes of action, then court fee is payable separately on each assessment; but when the cause of action is one, then one court fee is payable. In the present case, therefore, only one court fee is payable. Therefore, there cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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