https://www.taxtmi.com/caselaws?id=10668 The court directed the firm petitioner to include a partner in the challenge to the notice under section 158BD of the Income-tax Act, 1961. It emphasized the Assessing Officer's requirement to provide reasons for satisfaction and allow objections. The court instructed compliance with timelines for filing returns under section 158BC and left the determination of the block assessment period to the Assessing Officer. The petition was disposed of, allowing further proceedings based on the court's directives. en-us Mon, 15 Mar 2004 00:00:00 +0530 Fri, 20 May 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10668 The court directed the firm petitioner to include a partner in the challenge to the notice under section 158BD of the Income-tax Act, 1961. It emphasized the Assessing Officer's requirement to provide reasons for satisfaction and allow objections. The court instructed compliance with timelines for filing returns under section 158BC and left the determination of the block assessment period to the Assessing Officer. The petition was disposed of, allowing further proceedings based on the court's directives. Case-Laws Income Tax Mon, 15 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10668