https://www.taxtmi.com/caselaws?id=329328 The High Court declined to entertain the tax appeal, as the original assessment order was held to be without jurisdiction when the subsequent section 153C proceedings were initiated. The Court noted the potential for double taxation if both the regular and block assessment orders were allowed to operate, leading to the deletion of the addition made under section 69 in the regular assessment order. The Tribunal's decision was upheld, emphasizing that the larger addition in the block assessment order should take precedence to avoid double taxation. en-us Tue, 07 Jun 2016 00:00:00 +0530 Wed, 29 Jun 2016 20:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329328 The High Court declined to entertain the tax appeal, as the original assessment order was held to be without jurisdiction when the subsequent section 153C proceedings were initiated. The Court noted the potential for double taxation if both the regular and block assessment orders were allowed to operate, leading to the deletion of the addition made under section 69 in the regular assessment order. The Tribunal's decision was upheld, emphasizing that the larger addition in the block assessment order should take precedence to avoid double taxation. Case-Laws Income Tax Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329328