https://www.taxtmi.com/caselaws?id=195920 A CBDT instruction clarified that the expression "case" in section 245A(b) of the Income-tax Act includes block assessments in search cases and directed withdrawal of pending special leave petitions. In line with that clarification, the pending appeals and special leave petition were dismissed, and the connected civil appeals were dismissed as withdrawn. The stated effect was that matters concerning block assessments and the Settlement Commission did not survive after the departmental instruction, so they were disposed of consistently with the clarified statutory meaning. en-us Thu, 22 Feb 2001 00:00:00 +0530 Tue, 14 Nov 2017 16:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195920 A CBDT instruction clarified that the expression "case" in section 245A(b) of the Income-tax Act includes block assessments in search cases and directed withdrawal of pending special leave petitions. In line with that clarification, the pending appeals and special leave petition were dismissed, and the connected civil appeals were dismissed as withdrawn. The stated effect was that matters concerning block assessments and the Settlement Commission did not survive after the departmental instruction, so they were disposed of consistently with the clarified statutory meaning. Case-Laws Income Tax Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195920