https://www.taxtmi.com/caselaws?id=463460 SC dismissed the Special Leave Petition and upheld the HC decision quashing prosecution arising from block assessments for the period 1.7.1995-1.1.1997, holding that no statutory provision then existed permitting prosecution for income disclosed in those block assessments. The Court found no need to consider applicability of Section 278E and declined the revenue's contention, concluding interference with the impugned judgment was unwarranted. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 02 Sep 2025 19:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463460 SC dismissed the Special Leave Petition and upheld the HC decision quashing prosecution arising from block assessments for the period 1.7.1995-1.1.1997, holding that no statutory provision then existed permitting prosecution for income disclosed in those block assessments. The Court found no need to consider applicability of Section 278E and declined the revenue's contention, concluding interference with the impugned judgment was unwarranted. Case-Laws Income Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463460