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    <title>2007 (11) TMI 647 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning a block assessment order passed beyond the prescribed time limit under section 158BE of the Act. The Tribunal held that the assessment completed on 27.12.2002 was out of time as the revocation order on 23.12.2000 did not trigger the limitation period. Similarly, in a related case involving a different party, the Tribunal also allowed the appellant&#039;s appeal on the grounds that the block assessment was beyond the limitation period specified in section 158BE (1)(b) of the Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=185172</link>
      <description>The Tribunal allowed the appellant&#039;s appeal in a case concerning a block assessment order passed beyond the prescribed time limit under section 158BE of the Act. The Tribunal held that the assessment completed on 27.12.2002 was out of time as the revocation order on 23.12.2000 did not trigger the limitation period. Similarly, in a related case involving a different party, the Tribunal also allowed the appellant&#039;s appeal on the grounds that the block assessment was beyond the limitation period specified in section 158BE (1)(b) of the Act.</description>
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