https://www.taxtmi.com/caselaws?id=758893 For searches conducted between 1 July 1995 and 1 January 1997, the statutory scheme for block assessment was treated as a distinct unit separate from regular assessment, and the Gujarat HC held that it did not permit prosecution arising from such block assessments under Sections 276C(1), 277 and 278B. On that basis, the pending criminal complaints were quashed and the applications were allowed. The SC declined to interfere with that judgment and dismissed the Special Leave Petition. en-us Tue, 17 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758893 For searches conducted between 1 July 1995 and 1 January 1997, the statutory scheme for block assessment was treated as a distinct unit separate from regular assessment, and the Gujarat HC held that it did not permit prosecution arising from such block assessments under Sections 276C(1), 277 and 278B. On that basis, the pending criminal complaints were quashed and the applications were allowed. The SC declined to interfere with that judgment and dismissed the Special Leave Petition. Case-Laws Income Tax Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758893