https://www.taxtmi.com/caselaws?id=219832 The court interpreted Section 158 BE(2)(b) of the Income Tax Act regarding the limitation for completing block assessment. It held that the notice served on the petitioner was within the prescribed time frame, as per the provision. The court also noted that the delay in initiating proceedings against the petitioner was not unreasonable, considering the conclusion of proceedings against the petitioner's brother in 2011. Consequently, the court dismissed the writ petition, ruling that the initiation of proceedings against the petitioner was timely and not arbitrary based on the legal provisions and sequence of events. en-us Tue, 18 Dec 2012 00:00:00 +0530 Fri, 28 Dec 2012 06:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219832 The court interpreted Section 158 BE(2)(b) of the Income Tax Act regarding the limitation for completing block assessment. It held that the notice served on the petitioner was within the prescribed time frame, as per the provision. The court also noted that the delay in initiating proceedings against the petitioner was not unreasonable, considering the conclusion of proceedings against the petitioner's brother in 2011. Consequently, the court dismissed the writ petition, ruling that the initiation of proceedings against the petitioner was timely and not arbitrary based on the legal provisions and sequence of events. Case-Laws Income Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219832