https://www.taxtmi.com/caselaws?id=210842 The Tribunal upheld the validity of the block assessment order challenged by the appellant, who raised concerns about the period of limitation. The Court determined that the assessment order exceeded the time limit based on the authorization date for search, leading to the appeal's success. The Court clarified that the authorization only covered a specific date, and subsequent searches did not extend the limitation period. Consequently, the Tribunal's decision was overturned, and the assessing authority's order was set aside for being beyond the limitation period. en-us Mon, 17 Oct 2011 00:00:00 +0530 Mon, 13 Feb 2012 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210842 The Tribunal upheld the validity of the block assessment order challenged by the appellant, who raised concerns about the period of limitation. The Court determined that the assessment order exceeded the time limit based on the authorization date for search, leading to the appeal's success. The Court clarified that the authorization only covered a specific date, and subsequent searches did not extend the limitation period. Consequently, the Tribunal's decision was overturned, and the assessing authority's order was set aside for being beyond the limitation period. Case-Laws Income Tax Mon, 17 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210842