https://www.taxtmi.com/caselaws?id=71041 The case involved issues regarding lack of reasonable opportunity of hearing by the CIT, disallowance of deduction u/s 80-O, inclusion of income in block assessment u/s 158BC, disallowance of prior period expenses, and inclusion of income for a specific period. The Tribunal held that the order was proper regarding the lack of hearing opportunity, disallowed the deduction u/s 80-O, deemed inclusion of income in block assessment improper, and disallowed prior period expenses. The income for the specific period was included in the relevant assessment year. The appeal was partly allowed. en-us Tue, 06 Jan 1998 00:00:00 +0530 Mon, 13 Jun 2011 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71041 The case involved issues regarding lack of reasonable opportunity of hearing by the CIT, disallowance of deduction u/s 80-O, inclusion of income in block assessment u/s 158BC, disallowance of prior period expenses, and inclusion of income for a specific period. The Tribunal held that the order was proper regarding the lack of hearing opportunity, disallowed the deduction u/s 80-O, deemed inclusion of income in block assessment improper, and disallowed prior period expenses. The income for the specific period was included in the relevant assessment year. The appeal was partly allowed. Case-Laws Income Tax Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71041