Once the A.O. proceed to make block assessment under section ...

Reassessment u/s 147 Not Permissible with Same Material Used for Block Assessment u/s 158BC.

October 19, 2012

Case Laws Income Tax AT

Once the A.O. proceed to make block assessment under section 158BC based on material gathered during the search under section 132, he cannot proceed to make reassessment under section 147 on the basis of same material - AT

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Once the A.O. proceed to make block assessment under section ...

Reassessment u/s 147 Not Permissible with Same Material Used for Block Assessment u/s 158BC.

October 19, 2012

Case Laws Income Tax AT

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