https://www.taxtmi.com/caselaws?id=262292 The Revenue filed an appeal against the Commissioner of Income Tax (Appeals) decision for the block period 1991-92 to 2000-01 and part of 2001-02. The main issue was the validity of the block assessment order. The Tribunal upheld the Commissioner's decision, citing time limitations under sections 158BE and 158BD. As the notice under section 158BD was served beyond the prescribed time limit, the assessment was deemed void ab initio. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order. Additionally, an appeal by the assessee under section 263 was dismissed as infructuous. en-us Tue, 19 Nov 2013 00:00:00 +0530 Fri, 07 Aug 2015 06:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262292 The Revenue filed an appeal against the Commissioner of Income Tax (Appeals) decision for the block period 1991-92 to 2000-01 and part of 2001-02. The main issue was the validity of the block assessment order. The Tribunal upheld the Commissioner's decision, citing time limitations under sections 158BE and 158BD. As the notice under section 158BD was served beyond the prescribed time limit, the assessment was deemed void ab initio. The Tribunal dismissed the Revenue's appeal, affirming the Commissioner's order. Additionally, an appeal by the assessee under section 263 was dismissed as infructuous. Case-Laws Income Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262292