https://www.taxtmi.com/caselaws?id=253290 The High Court upheld the Tribunal's decision to quash the revision order under Section 263 of the Income Tax Act, as the original assessment order was deemed void. The Court also ruled the block assessment as time-barred under Section 158BD, emphasizing the need for actions within a reasonable period. The Court found the Special Bench judgment applicable and supported the Tribunal's handling of grounds of appeal, ultimately dismissing the appeals for lack of substantial legal questions. en-us Tue, 11 Nov 2014 00:00:00 +0530 Wed, 12 Aug 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253290 The High Court upheld the Tribunal's decision to quash the revision order under Section 263 of the Income Tax Act, as the original assessment order was deemed void. The Court also ruled the block assessment as time-barred under Section 158BD, emphasizing the need for actions within a reasonable period. The Court found the Special Bench judgment applicable and supported the Tribunal's handling of grounds of appeal, ultimately dismissing the appeals for lack of substantial legal questions. Case-Laws Income Tax Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253290