https://www.taxtmi.com/caselaws?id=305457 The Tribunal set aside the assessment order due to an invalid notice issued beyond a reasonable time, absence of incriminating material, and procedural defects. The appeal was allowed in favor of the assessee, emphasizing the necessity of valid notices and incriminating material for block assessments under Chapter XIV-B. en-us Mon, 17 Apr 2006 00:00:00 +0530 Mon, 05 Dec 2022 16:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305457 The Tribunal set aside the assessment order due to an invalid notice issued beyond a reasonable time, absence of incriminating material, and procedural defects. The appeal was allowed in favor of the assessee, emphasizing the necessity of valid notices and incriminating material for block assessments under Chapter XIV-B. Case-Laws Income Tax Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305457