https://www.taxtmi.com/caselaws?id=65095 The Tribunal annulled the assessment order under section 158BC for the block period, concluding it was barred by limitation per section 158BE. The only valid panchnama was dated 6-11-1996, rendering the 14-9-1998 panchnama invalid. Consequently, the assessment completed on 30-9-1998 was outside the permissible timeframe. Other grounds were deemed academic. en-us Wed, 31 Aug 2005 00:00:00 +0530 Thu, 18 Apr 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65095 The Tribunal annulled the assessment order under section 158BC for the block period, concluding it was barred by limitation per section 158BE. The only valid panchnama was dated 6-11-1996, rendering the 14-9-1998 panchnama invalid. Consequently, the assessment completed on 30-9-1998 was outside the permissible timeframe. Other grounds were deemed academic. Case-Laws Income Tax Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65095