https://www.taxtmi.com/caselaws?id=76433 The court dismissed the Revenue's appeal, affirming that Section 147/148 applies to block assessments under Chapter XIV-B. The addition of undisclosed income without a notice under Section 148 was deemed unsustainable. The court disagreed with the Gujarat High Court's position, citing that provisions of the Act apply unless conflicting. The court emphasized that the limitation period for reopening block assessments aligns with Chapter XIV provisions. en-us Fri, 15 May 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76433 The court dismissed the Revenue's appeal, affirming that Section 147/148 applies to block assessments under Chapter XIV-B. The addition of undisclosed income without a notice under Section 148 was deemed unsustainable. The court disagreed with the Gujarat High Court's position, citing that provisions of the Act apply unless conflicting. The court emphasized that the limitation period for reopening block assessments aligns with Chapter XIV provisions. Case-Laws Income Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76433