https://www.taxtmi.com/caselaws?id=69165 The assessment order for the block period "1-4-1995 to 6-2-1996" was annulled due to non-application of mind by the Assessing Officer. The Appeals Tribunal set aside the order as it did not consider relevant provisions of law and included assessment years outside the block period. The Tribunal confirmed the exclusion of income declared in belated returns but remitted the matter for reassessment of deductions under Chapter VI-A. Ultimately, the assessment was annulled, rendering the issue of allowing deductions under Chapter VI-A moot. The appeal of the assessee was allowed, leading to the annulment of the assessment order. en-us Fri, 31 Jul 1998 00:00:00 +0530 Sat, 24 Mar 2012 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69165 The assessment order for the block period "1-4-1995 to 6-2-1996" was annulled due to non-application of mind by the Assessing Officer. The Appeals Tribunal set aside the order as it did not consider relevant provisions of law and included assessment years outside the block period. The Tribunal confirmed the exclusion of income declared in belated returns but remitted the matter for reassessment of deductions under Chapter VI-A. Ultimately, the assessment was annulled, rendering the issue of allowing deductions under Chapter VI-A moot. The appeal of the assessee was allowed, leading to the annulment of the assessment order. Case-Laws Income Tax Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69165