https://www.taxtmi.com/caselaws?id=10744 The High Court upheld the Tribunal's decision regarding the validity of search proceedings and timeliness of the block assessment order under section 158BC. The Court held that the Tribunal could not review the search proceedings' validity in the appeal before it, emphasizing that the issue was concluded by a prior judgment. Additionally, the assessment order was deemed timely as it was made within the prescribed two-year limit from the conclusion of the search. As a result, the appeals were dismissed without costs. en-us Thu, 22 Sep 2005 00:00:00 +0530 Fri, 24 Jul 2009 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10744 The High Court upheld the Tribunal's decision regarding the validity of search proceedings and timeliness of the block assessment order under section 158BC. The Court held that the Tribunal could not review the search proceedings' validity in the appeal before it, emphasizing that the issue was concluded by a prior judgment. Additionally, the assessment order was deemed timely as it was made within the prescribed two-year limit from the conclusion of the search. As a result, the appeals were dismissed without costs. Case-Laws Income Tax Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10744