https://www.taxtmi.com/caselaws?id=66905 The Tribunal allowed the appeal, finding that the Assessing Officer lacked jurisdiction to issue notice under section 158BC, the reference to the Valuation Officer was erroneous, and the determination of undisclosed income was not in accordance with Chapter XIV-B. The assessment was set aside based on these key grounds, with the Tribunal highlighting procedural lapses and lack of proper application of mind by the Assessing Officer. en-us Tue, 29 Dec 1998 00:00:00 +0530 Tue, 08 Mar 2011 10:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66905 The Tribunal allowed the appeal, finding that the Assessing Officer lacked jurisdiction to issue notice under section 158BC, the reference to the Valuation Officer was erroneous, and the determination of undisclosed income was not in accordance with Chapter XIV-B. The assessment was set aside based on these key grounds, with the Tribunal highlighting procedural lapses and lack of proper application of mind by the Assessing Officer. Case-Laws Income Tax Tue, 29 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66905