https://www.taxtmi.com/highlights?id=23021 Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC en-us Wed, 20 May 2015 09:31:38 +0530 Wed, 20 May 2015 09:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23021 Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC Highlights Income Tax Wed, 20 May 2015 09:31:38 +0530 https://www.taxtmi.com/highlights?id=23021