https://www.taxtmi.com/caselaws?id=70335 The Tribunal allowed the assessee's appeal, setting aside the Commissioner (Appeals)'s directions to reopen the assessment for the year 1999-2000, citing lack of jurisdiction. It concluded that the Commissioner (Appeals) could not direct reopening for other years and that the block assessment was annulled as no evidence was found during the search to substantiate the undisclosed income. The Tribunal upheld the annulment of the block assessment due to jurisdictional issues, dismissing the revenue's appeal and emphasizing that the necessary information was already available with the department before the search. en-us Fri, 11 Jul 2008 00:00:00 +0530 Sun, 10 Dec 2023 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70335 The Tribunal allowed the assessee's appeal, setting aside the Commissioner (Appeals)'s directions to reopen the assessment for the year 1999-2000, citing lack of jurisdiction. It concluded that the Commissioner (Appeals) could not direct reopening for other years and that the block assessment was annulled as no evidence was found during the search to substantiate the undisclosed income. The Tribunal upheld the annulment of the block assessment due to jurisdictional issues, dismissing the revenue's appeal and emphasizing that the necessary information was already available with the department before the search. Case-Laws Income Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70335