https://www.taxtmi.com/highlights?id=5847 Once the A.O. proceed to make block assessment under section 158BC based on material gathered during the search under section 132, he cannot proceed to make reassessment under section 147 on the basis of same material - AT en-us Fri, 19 Oct 2012 14:38:53 +0530 Fri, 19 Oct 2012 14:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5847 Once the A.O. proceed to make block assessment under section 158BC based on material gathered during the search under section 132, he cannot proceed to make reassessment under section 147 on the basis of same material - AT Highlights Income Tax Fri, 19 Oct 2012 14:38:53 +0530 https://www.taxtmi.com/highlights?id=5847