https://www.taxtmi.com/caselaws?id=59479 The Tribunal determined that the block assessment order dated 23-1-1998 was time-barred, as the last authorization for search was executed on 23-12-1996, requiring completion by 31-12-1997 under section 158BE. Consequently, the assessment order was quashed. The assessee's appeal was allowed, rendering further issues moot. en-us Wed, 17 May 2006 00:00:00 +0530 Thu, 07 Mar 2024 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59479 The Tribunal determined that the block assessment order dated 23-1-1998 was time-barred, as the last authorization for search was executed on 23-12-1996, requiring completion by 31-12-1997 under section 158BE. Consequently, the assessment order was quashed. The assessee's appeal was allowed, rendering further issues moot. Case-Laws Income Tax Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59479