https://www.taxtmi.com/caselaws?id=10251 The High Court dismissed the appeal under section 260A of the Income-tax Act as it did not raise any substantial legal questions. The Court upheld the Tribunal's decisions regarding the block assessment period under section 158BC and the rejection of the direction to initiate proceedings under section 148 against the assessee for the assessment year 1998-99. It emphasized the need for clear justifications and findings in granting liberty to the Assessing Officer for such proceedings to ensure procedural fairness and adherence to the law. en-us Thu, 15 Apr 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10251 The High Court dismissed the appeal under section 260A of the Income-tax Act as it did not raise any substantial legal questions. The Court upheld the Tribunal's decisions regarding the block assessment period under section 158BC and the rejection of the direction to initiate proceedings under section 148 against the assessee for the assessment year 1998-99. It emphasized the need for clear justifications and findings in granting liberty to the Assessing Officer for such proceedings to ensure procedural fairness and adherence to the law. Case-Laws Income Tax Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10251