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    <title>2001 (1) TMI 204 - ITAT ALLAHABAD</title>
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    <description>The Tribunal found the notice issued under section 158BC on 23rd December 1996 to be non-compliant with section 158BD requirements, rendering it and subsequent proceedings, including the block assessment order dated 23rd December 1997, invalid. The appeal was allowed, and the block assessment order was quashed for being illegal, lacking jurisdiction, and exceeding the time limit.</description>
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      <title>2001 (1) TMI 204 - ITAT ALLAHABAD</title>
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      <description>The Tribunal found the notice issued under section 158BC on 23rd December 1996 to be non-compliant with section 158BD requirements, rendering it and subsequent proceedings, including the block assessment order dated 23rd December 1997, invalid. The appeal was allowed, and the block assessment order was quashed for being illegal, lacking jurisdiction, and exceeding the time limit.</description>
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