https://www.taxtmi.com/caselaws?id=30048 The Court dismissed the appeal, affirming the Tribunal's decision regarding the bar of limitation in making the assessment order for the block period under Section 158 BC. The Court found no substantial question of law for consideration and upheld the Tribunal's decision as not being perverse, based on the clear legal provisions and factual findings that the search concluded on 30.08.1996 as recorded in the panchnama, and no further material was found after the restraint order was lifted on 17.10.1996. en-us Tue, 22 Jul 2008 00:00:00 +0530 Wed, 15 Oct 2008 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30048 The Court dismissed the appeal, affirming the Tribunal's decision regarding the bar of limitation in making the assessment order for the block period under Section 158 BC. The Court found no substantial question of law for consideration and upheld the Tribunal's decision as not being perverse, based on the clear legal provisions and factual findings that the search concluded on 30.08.1996 as recorded in the panchnama, and no further material was found after the restraint order was lifted on 17.10.1996. Case-Laws Income Tax Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30048