https://www.taxtmi.com/caselaws?id=57070 The Tribunal determined that the provisions of section 158BC are procedural, not substantive. Consequently, defects in the notice under section 158BC do not invalidate block assessment proceedings. The Tribunal concluded that errors in notice issuance can be rectified under section 292B, as the jurisdiction is established by the search itself under section 158BA(1). The assessee's appeal was partly allowed for statistical purposes, with directions for the Assessing Officer to reconsider specific additions on merits. en-us Wed, 25 May 2005 00:00:00 +0530 Mon, 13 May 2024 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57070 The Tribunal determined that the provisions of section 158BC are procedural, not substantive. Consequently, defects in the notice under section 158BC do not invalidate block assessment proceedings. The Tribunal concluded that errors in notice issuance can be rectified under section 292B, as the jurisdiction is established by the search itself under section 158BA(1). The assessee's appeal was partly allowed for statistical purposes, with directions for the Assessing Officer to reconsider specific additions on merits. Case-Laws Income Tax Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57070