https://www.taxtmi.com/caselaws?id=252261 HC held that Section 153(2A) applies to a fresh block assessment under Chapter XIV-B made pursuant to an order under Section 250, because Section 158BH permits other Act provisions to fill gaps in Chapter XIV-B. The appellate order was communicated on 15.01.2001, so the one-year limitation under Section 153(2A) expired on 31.03.2002; the fresh assessment dated 28.03.2003 therefore exceeded the statutory period and was time-barred. The decision was against the revenue. en-us Mon, 25 Aug 2014 00:00:00 +0530 Thu, 18 Sep 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252261 HC held that Section 153(2A) applies to a fresh block assessment under Chapter XIV-B made pursuant to an order under Section 250, because Section 158BH permits other Act provisions to fill gaps in Chapter XIV-B. The appellate order was communicated on 15.01.2001, so the one-year limitation under Section 153(2A) expired on 31.03.2002; the fresh assessment dated 28.03.2003 therefore exceeded the statutory period and was time-barred. The decision was against the revenue. Case-Laws Income Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252261