https://www.taxtmi.com/caselaws?id=69168 The Tribunal quashed the assessment orders for the block period in all cases, allowing the appeals. The Tribunal found that the Assessing Officer lacked jurisdiction, violated statutory provisions, and rules of natural justice. Assessments were deemed barred by limitation and influenced by the Dy. Director of Inspection's report. The previous approval by the Commissioner was considered mechanical, and the additions made as undisclosed income were found unjustified due to lack of evidence. en-us Fri, 17 Oct 1997 00:00:00 +0530 Tue, 05 Apr 2011 15:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69168 The Tribunal quashed the assessment orders for the block period in all cases, allowing the appeals. The Tribunal found that the Assessing Officer lacked jurisdiction, violated statutory provisions, and rules of natural justice. Assessments were deemed barred by limitation and influenced by the Dy. Director of Inspection's report. The previous approval by the Commissioner was considered mechanical, and the additions made as undisclosed income were found unjustified due to lack of evidence. Case-Laws Income Tax Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69168