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        Case ID :
        Income Tax

        Block assessment - It is not open for the A.O. to compute the...

        Assessing Officer Must Rely on Concrete Evidence, Not Best Judgment, in Block Assessment Cases.

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                          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 - It is not open for the A.O. to compute the income on the basis of best judgment. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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