https://www.taxtmi.com/caselaws?id=336100 The court upheld that the notice under Section 158BC was invalid, which consequently invalidated the block assessment process. This led to the dismissal of the appeal with costs imposed. The judgment stressed the necessity of strict adherence to statutory requirements in tax assessments. en-us Wed, 07 Dec 2016 00:00:00 +0530 Thu, 15 Dec 2016 18:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336100 The court upheld that the notice under Section 158BC was invalid, which consequently invalidated the block assessment process. This led to the dismissal of the appeal with costs imposed. The judgment stressed the necessity of strict adherence to statutory requirements in tax assessments. Case-Laws Income Tax Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336100