https://www.taxtmi.com/highlights?id=56166 Block assessment - Applicability of Chapter XIV B - addition to the peak of loans - The Assessing Officer cannot indulge in roving enquires regarding the issue that has already been disclosed in the books of accounts and placed before the departments. All such enquiries and investigations should be made by the Assessing Officer in a proceeding known to the Income Tax Law other than the block assessment proceedings. - AT en-us Sat, 02 Jan 2021 11:48:10 +0530 Sat, 02 Jan 2021 11:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56166 Block assessment - Applicability of Chapter XIV B - addition to the peak of loans - The Assessing Officer cannot indulge in roving enquires regarding the issue that has already been disclosed in the books of accounts and placed before the departments. All such enquiries and investigations should be made by the Assessing Officer in a proceeding known to the Income Tax Law other than the block assessment proceedings. - AT Highlights Income Tax Sat, 02 Jan 2021 11:48:10 +0530 https://www.taxtmi.com/highlights?id=56166