Block assessment procedure for search cases mandates special-range jurisdiction, appraisal reports, prompt handover of seized material and reporting. Block assessment procedure for search cases requires transfer of jurisdiction to Assistant or Deputy Commissioners (Special Range), centralized allocation in specified cities, timely notification by the ADIT to higher authorities, and preparation and forwarding of a detailed appraisal report within a prescribed period. The appraisal report must identify assessees, record search and limitation dates, summarize the basis of search, analyze disclosed income and incriminating entries, estimate undisclosed income with correlation to assets and expenditure, and propose follow-up. Seized material must be handed to the Assessing Officer and a separate register and quarterly reporting chain to the Board must be maintained.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Block assessment procedure for search cases mandates special-range jurisdiction, appraisal reports, prompt handover of seized material and reporting.
Block assessment procedure for search cases requires transfer of jurisdiction to Assistant or Deputy Commissioners (Special Range), centralized allocation in specified cities, timely notification by the ADIT to higher authorities, and preparation and forwarding of a detailed appraisal report within a prescribed period. The appraisal report must identify assessees, record search and limitation dates, summarize the basis of search, analyze disclosed income and incriminating entries, estimate undisclosed income with correlation to assets and expenditure, and propose follow-up. Seized material must be handed to the Assessing Officer and a separate register and quarterly reporting chain to the Board must be maintained.
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