https://www.taxtmi.com/caselaws?id=251583 The Tribunal partly allowed the appeal, setting aside the assessment order due to an invalid notice under section 158BC, emphasizing the importance of complying with the stipulated time frame. As the assessment was invalidated on jurisdictional grounds, the Tribunal did not address the merits of the additions made in the block assessment. The request for a refund of taxes paid if the assessment was held invalid was rejected, in line with the principle that admitted tax should not be refunded in such circumstances. en-us Wed, 03 Sep 2014 00:00:00 +0530 Fri, 19 Sep 2014 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251583 The Tribunal partly allowed the appeal, setting aside the assessment order due to an invalid notice under section 158BC, emphasizing the importance of complying with the stipulated time frame. As the assessment was invalidated on jurisdictional grounds, the Tribunal did not address the merits of the additions made in the block assessment. The request for a refund of taxes paid if the assessment was held invalid was rejected, in line with the principle that admitted tax should not be refunded in such circumstances. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251583