https://www.taxtmi.com/caselaws?id=70822 The Tribunal annulled the block assessment order dated 28-4-1997 as it was passed beyond the statutory time limit under section 158BE(1)(a). The appeal of the assessee was allowed based on the finding that the exclusion period for obtaining the audit report under section 142(2A) was from 11-10-1996 to 20-2-1997, exceeding the permissible time frame for the assessment order. en-us Fri, 13 Sep 2002 00:00:00 +0530 Tue, 19 Apr 2011 14:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70822 The Tribunal annulled the block assessment order dated 28-4-1997 as it was passed beyond the statutory time limit under section 158BE(1)(a). The appeal of the assessee was allowed based on the finding that the exclusion period for obtaining the audit report under section 142(2A) was from 11-10-1996 to 20-2-1997, exceeding the permissible time frame for the assessment order. Case-Laws Income Tax Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70822