https://www.taxtmi.com/caselaws?id=211174 The Tribunal invalidated the assessment order dated 28-03-2002 due to being barred by limitation and lacking justification for search proceedings extension. The block assessment order was annulled, with the Tribunal dismissing the Revenue's appeal and allowing the assessee's cross-objection. Specific additions and deletions made by the Assessing Officer and CIT(A) were addressed, with some upheld and others deleted based on evidence found during the search operations. The Tribunal emphasized the importance of adhering to procedural fairness and natural justice principles throughout the proceedings. en-us Fri, 08 Jul 2011 00:00:00 +0530 Thu, 08 Mar 2012 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211174 The Tribunal invalidated the assessment order dated 28-03-2002 due to being barred by limitation and lacking justification for search proceedings extension. The block assessment order was annulled, with the Tribunal dismissing the Revenue's appeal and allowing the assessee's cross-objection. Specific additions and deletions made by the Assessing Officer and CIT(A) were addressed, with some upheld and others deleted based on evidence found during the search operations. The Tribunal emphasized the importance of adhering to procedural fairness and natural justice principles throughout the proceedings. Case-Laws Income Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211174