https://www.taxtmi.com/caselaws?id=31789 HC held that once undisclosed income for a block period has been assessed under Chapter XIV-B, the special scheme and time-limits under that Chapter prevail and an assessing officer cannot reopen that assessment by issuing a notice under section 148. The limitation under section 158BE had expired and incorporating Chapter XIV reassessment provisions would render the block assessment procedure unworkable. The impugned notice issued under section 148 was quashed and set aside. en-us Fri, 08 Aug 2008 00:00:00 +0530 Thu, 06 Nov 2025 13:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31789 HC held that once undisclosed income for a block period has been assessed under Chapter XIV-B, the special scheme and time-limits under that Chapter prevail and an assessing officer cannot reopen that assessment by issuing a notice under section 148. The limitation under section 158BE had expired and incorporating Chapter XIV reassessment provisions would render the block assessment procedure unworkable. The impugned notice issued under section 148 was quashed and set aside. Case-Laws Income Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31789