https://www.taxtmi.com/caselaws?id=346675 The court dismissed the appeal challenging the jurisdiction of the notice issued under Section 153 C for AY 2006-07, holding that no substantial question of law arose. The court affirmed that the block period for assessment/reassessment should be consistent for both searched and 'other persons,' in line with the recent amendment to Section 153 C. The court emphasized the requirement for the AO to adhere to Section 153 A in issuing notices and conducting assessments/reassessments, referencing previous judgments to support its decision. en-us Thu, 17 Aug 2017 00:00:00 +0530 Mon, 13 Nov 2017 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346675 The court dismissed the appeal challenging the jurisdiction of the notice issued under Section 153 C for AY 2006-07, holding that no substantial question of law arose. The court affirmed that the block period for assessment/reassessment should be consistent for both searched and 'other persons,' in line with the recent amendment to Section 153 C. The court emphasized the requirement for the AO to adhere to Section 153 A in issuing notices and conducting assessments/reassessments, referencing previous judgments to support its decision. Case-Laws Income Tax Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346675