https://www.taxtmi.com/caselaws?id=267603 The Court held that the absence of a satisfaction note invalidated the block assessment proceedings under Section 158-BD. The notice issued under Section 158-BD was deemed bad in law, and the block assessment proceedings were invalidated. The appeal was allowed, and the impugned orders of the JM, the Third Member, the ITAT, the AO, and the CIT (A) were set aside with no order as to costs. en-us Thu, 05 Nov 2015 00:00:00 +0530 Mon, 09 Nov 2015 16:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267603 The Court held that the absence of a satisfaction note invalidated the block assessment proceedings under Section 158-BD. The notice issued under Section 158-BD was deemed bad in law, and the block assessment proceedings were invalidated. The appeal was allowed, and the impugned orders of the JM, the Third Member, the ITAT, the AO, and the CIT (A) were set aside with no order as to costs. Case-Laws Income Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267603