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        Case ID :
        Income Tax

        Block assessment u/s 158BC/158BE - Period of limitation - If the...

        Supreme Court clarifies limitation period for block assessments under Income Tax Act Sections 158BC & 158BE, based on last Panchnama.

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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 u/s 158BC/158BE - Period of limitation - If the submission on behalf of the respective assessees that the date of the last authorization is to be considered for the purpose of starting point of limitation of two years, in that case, the entire object and purpose of Explanation 2 to Section 158BE would be frustrated. - the view taken by the High Court that the date of the Panchnama last drawn would be the relevant date for considering the period of limitation of two years and not the last date of authorization, we are in complete agreement with the view taken by the High Court. - SC
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