https://www.taxtmi.com/caselaws?id=3768 The Div. Bench concluded that Section 127 of the Income Tax Act applies to block assessments, aligning with Chapter XIV-B's provisions. The court emphasized purposive construction in statutory interpretation, affirming that Section 127's transfer power extends to block assessments. Consequently, the appeals challenging this interpretation were dismissed, upholding the High Court's judgment. en-us Thu, 24 Apr 2008 00:00:00 +0530 Thu, 09 May 2024 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3768 The Div. Bench concluded that Section 127 of the Income Tax Act applies to block assessments, aligning with Chapter XIV-B's provisions. The court emphasized purposive construction in statutory interpretation, affirming that Section 127's transfer power extends to block assessments. Consequently, the appeals challenging this interpretation were dismissed, upholding the High Court's judgment. Case-Laws Income Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3768