https://www.taxtmi.com/caselaws?id=57844 The Tribunal confirmed its jurisdiction to hear the appeal under Section 253(1)(b) of the IT Act, initiated between June 30, 1995, and January 1, 1997. The Tribunal found the notice issued under Section 158BC invalid due to ambiguity in specifying the block period and incorrect addressing. The validity of the search under Section 132 was not extensively analyzed. The assessment completion beyond the limitation period led the Tribunal to set it aside, ultimately allowing the appeal based on the limitation issue. en-us Fri, 21 Mar 2003 00:00:00 +0530 Wed, 20 Jun 2012 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57844 The Tribunal confirmed its jurisdiction to hear the appeal under Section 253(1)(b) of the IT Act, initiated between June 30, 1995, and January 1, 1997. The Tribunal found the notice issued under Section 158BC invalid due to ambiguity in specifying the block period and incorrect addressing. The validity of the search under Section 132 was not extensively analyzed. The assessment completion beyond the limitation period led the Tribunal to set it aside, ultimately allowing the appeal based on the limitation issue. Case-Laws Income Tax Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57844