https://www.taxtmi.com/caselaws?id=350856 The Supreme Court disposed of the appeals related to block assessments and the jurisdiction of the Settlement Commission, stating that the term 'case' includes block assessments in search cases. The revenue cannot re-agitate the same issue as it has attained finality, and the Settlement Commission's order regarding block assessments has not been questioned by the revenue. Therefore, the challenge to the impugned proceedings has become academic and unnecessary. The High Court held that the challenge to the impugned order passed by the Settlement Commission has become academic and unnecessary due to the finality of the matter and the Supreme Court's decision regarding block assessments. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 13 Nov 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350856 The Supreme Court disposed of the appeals related to block assessments and the jurisdiction of the Settlement Commission, stating that the term 'case' includes block assessments in search cases. The revenue cannot re-agitate the same issue as it has attained finality, and the Settlement Commission's order regarding block assessments has not been questioned by the revenue. Therefore, the challenge to the impugned proceedings has become academic and unnecessary. The High Court held that the challenge to the impugned order passed by the Settlement Commission has become academic and unnecessary due to the finality of the matter and the Supreme Court's decision regarding block assessments. Case-Laws Income Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350856