https://www.taxtmi.com/caselaws?id=390409 The court dismissed the appeal, holding that the Block Assessment Order dated 13.11.2000 was within the limitation period. The exclusion period for computing the limitation starts from the date of the order directing the audit (17.04.2000), not from the date of service of the order (20.04.2000). The court ruled in favor of the Revenue, emphasizing that the assessment order was validly issued within the prescribed timeframe based on the interpretation of relevant statutory provisions. en-us Wed, 18 Dec 2019 00:00:00 +0530 Mon, 05 Oct 2020 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390409 The court dismissed the appeal, holding that the Block Assessment Order dated 13.11.2000 was within the limitation period. The exclusion period for computing the limitation starts from the date of the order directing the audit (17.04.2000), not from the date of service of the order (20.04.2000). The court ruled in favor of the Revenue, emphasizing that the assessment order was validly issued within the prescribed timeframe based on the interpretation of relevant statutory provisions. Case-Laws Income Tax Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390409