https://www.taxtmi.com/caselaws?id=175372 The High Court dismissed the revenue's appeal under section 260A of the Income-tax Act against the Income-tax Appellate Tribunal's order regarding satisfaction under section 158BD and notice issuance for the block period 1-4-1996 to 5-2-2003. The Court agreed with the Tribunal that satisfaction was recorded after proceedings, in line with a previous judgment. It emphasized that action under section 158BD should occur during block assessment proceedings of the searched person, not after. As no substantial legal question arose, the appeal was dismissed. en-us Wed, 25 Aug 2010 00:00:00 +0530 Thu, 19 Nov 2015 12:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175372 The High Court dismissed the revenue's appeal under section 260A of the Income-tax Act against the Income-tax Appellate Tribunal's order regarding satisfaction under section 158BD and notice issuance for the block period 1-4-1996 to 5-2-2003. The Court agreed with the Tribunal that satisfaction was recorded after proceedings, in line with a previous judgment. It emphasized that action under section 158BD should occur during block assessment proceedings of the searched person, not after. As no substantial legal question arose, the appeal was dismissed. Case-Laws Income Tax Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175372