Block assessment - as per panchanama drawn on 15th September, ...

Search Conducted on September 15, 1998; Prohibitory Order Issued and Revoked, Irrelevant for Section 158BE Limitation.

March 9, 2020

Case Laws Income Tax HC

Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully executed. After 15th September, 1998 there was no search or seizure. On 13th October, 1998 a prohibitary order was passed u/s 132(3) regarding the computer CPU of the respondent/ assessee which was revoked on 14th December, 1998. - passing of prohibitory order and revocation thereof were wholly irrelevant for the purpose of determining limitation u/s 158BE.- HC

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Block assessment - as per panchanama drawn on 15th September, ...

Search Conducted on September 15, 1998; Prohibitory Order Issued and Revoked, Irrelevant for Section 158BE Limitation.

March 9, 2020

Case Laws Income Tax HC

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