https://www.taxtmi.com/caselaws?id=10339 The court held that in a block assessment under the Income-tax Act, only one court fee is payable as it constitutes a single cause of action for the assessee. The assessment covering multiple years is treated as one entity separate from regular assessments for individual years. The judgment clarified that even though multiple assessments are consolidated, only one court fee is required if the cause of action is singular. The matter was adjourned for further proceedings in accordance with the court's decision, agreed upon by both judges present. en-us Mon, 24 Jan 2005 00:00:00 +0530 Mon, 13 Jul 2009 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10339 The court held that in a block assessment under the Income-tax Act, only one court fee is payable as it constitutes a single cause of action for the assessee. The assessment covering multiple years is treated as one entity separate from regular assessments for individual years. The judgment clarified that even though multiple assessments are consolidated, only one court fee is required if the cause of action is singular. The matter was adjourned for further proceedings in accordance with the court's decision, agreed upon by both judges present. Case-Laws Income Tax Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10339