https://www.taxtmi.com/caselaws?id=76606 The court held that the Tribunal lacked jurisdiction to entertain appeals against block assessment orders as the search was initiated after January 1, 1997. The court clarified that the search initiation refers to the actual commencement of the search, not just the authorization signing. Additionally, the court determined that the block assessment orders were within the two-year limitation period, contrary to the Tribunal's finding of being time-barred. Consequently, both issues were decided in favor of the appellant-Revenue, leading to the appeals being allowed and the Tribunal's orders being overturned. en-us Wed, 02 Apr 2008 00:00:00 +0530 Fri, 16 Sep 2011 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76606 The court held that the Tribunal lacked jurisdiction to entertain appeals against block assessment orders as the search was initiated after January 1, 1997. The court clarified that the search initiation refers to the actual commencement of the search, not just the authorization signing. Additionally, the court determined that the block assessment orders were within the two-year limitation period, contrary to the Tribunal's finding of being time-barred. Consequently, both issues were decided in favor of the appellant-Revenue, leading to the appeals being allowed and the Tribunal's orders being overturned. Case-Laws Income Tax Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76606