https://www.taxtmi.com/caselaws?id=251731 The High Court allowed the revenue's appeal, determining that the block assessment was not barred by limitation for the assessment years 2008-2009 and 2009-2010. The Court set aside the Tribunal's order and remitted the matter for further consideration, emphasizing the need to address the merits of the case. Additionally, the Court highlighted the importance of thoroughly evaluating the grounds raised by both parties before making decisions on the deletion of additions by the assessing officer. The matter was remitted for a comprehensive review of issues beyond the limitation point on merits. en-us Mon, 08 Sep 2014 00:00:00 +0530 Fri, 26 Sep 2014 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251731 The High Court allowed the revenue's appeal, determining that the block assessment was not barred by limitation for the assessment years 2008-2009 and 2009-2010. The Court set aside the Tribunal's order and remitted the matter for further consideration, emphasizing the need to address the merits of the case. Additionally, the Court highlighted the importance of thoroughly evaluating the grounds raised by both parties before making decisions on the deletion of additions by the assessing officer. The matter was remitted for a comprehensive review of issues beyond the limitation point on merits. Case-Laws Income Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251731