2005 (1) TMI 49

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....p reporter had notified deficiency in payment of court fees. Mr. J.P. Khaitan, the learned advocate for the appellant, submits that a block assessment is an exception to, and distinct and different from, a regular assessment as is apparent from a reading of section 158BA, Explanation and section 158BB of the Income-tax Act, 1961. It is an independent assessment over and above the regular assess....

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....sment of income of such block period and in terms of section 158BB the undisputed income of the block period shall be the aggregate of the total income of the previous years falling within the block period computed in accordance with the provisions of the 1961 Act. Thus, the scheme of the Act indicates that the assessment is one, though comprises of several years, and the income is also one whi....

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....ck. The legal fiction so created is recognised as such under the provisions of the 1961 Act as is apparent from sections 158B to 158BB, as discussed above. The decision with regard to the payment of court fees on appeals in CIT v. Tata Tea Ltd. [2005] 272 ITR 42 (Cal) proceeded on the basis of the number of separate and distinct cause of action, though consolidated and governed by one common ju....