2019 (3) TMI 897

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....r.S.Sridhar JUDGMENT DR.VINEET KOTHARI, J. This Tax Case has been filed by the Revenue under Section 260- A of the Income Tax Act, 1961 aggrieved by the order passed by the Income Tax Appellate Tribunal, dated 23.11.2007 made in IT (SS)A No. 155/Mds/2005 Block Assessment period from 01.04.1996 to 26.11.2002. 2. The Block Assessment was made in pursuance of search under Section 132 of t....

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.... includible in total income as per law and which can be lawfully assessed in the hands of the Assessee. The Law empowers the Income tax officer to assess the income of an Assessee according to law and determine the tax payable thereon. In doing so he can not assess an Assessee on an amount, which is not taxable in law, even if the same is shown by an Assessee. There is no estoppel by conduct again....