AO Must Record Satisfaction for Block Assessment u/s 158BD Within Two-Year Limit Per Section 158BE(1. https://www.taxtmi.com/highlights?id=17706 Block assessment - AO is bound to record the satisfaction within the meaning of section 158BD of the Income-tax Act, 1961 within the two-year time period stipulated in section 158BE(1) - HC en-us Fri, 14 Mar 2014 08:22:59 +0530 Fri, 14 Mar 2014 08:22:59 +0530 TaxTMI RSS Generator AO Must Record Satisfaction for Block Assessment u/s 158BD Within Two-Year Limit Per Section 158BE(1. https://www.taxtmi.com/highlights?id=17706 Block assessment - AO is bound to record the satisfaction within the meaning of section 158BD of the Income-tax Act, 1961 within the two-year time period stipulated in section 158BE(1) - HC Highlights Income Tax Fri, 14 Mar 2014 08:22:59 +0530 https://www.taxtmi.com/highlights?id=17706