https://www.taxtmi.com/forum/issue?id=1570 Whether an assessment under section 143(3) is valid after a search under section 132 when block assessment under section 158BA applies. Section 158BA is an overriding provision, but its explanation permits regular assessment in addition to block assessment; thus an order under section 143(3) after the search is not rendered incorrect merely by reason of the block assessment provisions. en-us Thu, 29 Oct 2009 10:26:48 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1570 Whether an assessment under section 143(3) is valid after a search under section 132 when block assessment under section 158BA applies. Section 158BA is an overriding provision, but its explanation permits regular assessment in addition to block assessment; thus an order under section 143(3) after the search is not rendered incorrect merely by reason of the block assessment provisions. Discussion-Forum Income Tax Thu, 29 Oct 2009 10:26:48 +0530 https://www.taxtmi.com/forum/issue?id=1570