https://www.taxtmi.com/caselaws?id=119084 Under section 158BE(2)(a), limitation for a block assessment on an "other person" under section 158BD runs from the end of the month in which the notice is served. The notice issued on 8-7-1996 was treated as the operative section 158BD notice, and the later letter of 9-8-1996 was only clarificatory, so the assessment had to be completed by 31-7-1997. As it was completed on 27-8-1997, it was time-barred. The defect was not a curable irregularity, and section 292B could not validate an assessment barred by limitation. en-us Wed, 30 Mar 2005 00:00:00 +0530 Sat, 07 Jul 2012 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119084 Under section 158BE(2)(a), limitation for a block assessment on an "other person" under section 158BD runs from the end of the month in which the notice is served. The notice issued on 8-7-1996 was treated as the operative section 158BD notice, and the later letter of 9-8-1996 was only clarificatory, so the assessment had to be completed by 31-7-1997. As it was completed on 27-8-1997, it was time-barred. The defect was not a curable irregularity, and section 292B could not validate an assessment barred by limitation. Case-Laws Income Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119084