https://www.taxtmi.com/caselaws?id=243022 The court concluded that sections 147/148 for reassessment are not applicable to block assessments under Chapter XIVB of the Income Tax Act, 1961. Consequently, the questions were resolved in favor of the Assessee, resulting in the dismissal of the tax case. en-us Wed, 15 Jan 2014 00:00:00 +0530 Fri, 10 Oct 2014 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243022 The court concluded that sections 147/148 for reassessment are not applicable to block assessments under Chapter XIVB of the Income Tax Act, 1961. Consequently, the questions were resolved in favor of the Assessee, resulting in the dismissal of the tax case. Case-Laws Income Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243022