https://www.taxtmi.com/highlights?id=52250 Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully executed. After 15th September, 1998 there was no search or seizure. On 13th October, 1998 a prohibitary order was passed u/s 132(3) regarding the computer CPU of the respondent/ assessee which was revoked on 14th December, 1998. - passing of prohibitory order and revocation thereof were wholly irrelevant for the purpose of determining limitation u/s 158BE.- HC en-us Mon, 09 Mar 2020 18:44:30 +0530 Mon, 09 Mar 2020 18:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52250 Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully executed. After 15th September, 1998 there was no search or seizure. On 13th October, 1998 a prohibitary order was passed u/s 132(3) regarding the computer CPU of the respondent/ assessee which was revoked on 14th December, 1998. - passing of prohibitory order and revocation thereof were wholly irrelevant for the purpose of determining limitation u/s 158BE.- HC Highlights Income Tax Mon, 09 Mar 2020 18:44:30 +0530 https://www.taxtmi.com/highlights?id=52250