Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Comparative Analysis: Clause 299 and Section 158BG Harmonize Tax Assessment Protocols for Search Operations</h1> A legal analysis comparing Clause 299 of the Income Tax Bill, 2025 and Section 158BG of the Income Tax Act, 1961 reveals key provisions governing block period assessments during search operations. Both provisions mandate that assessment orders be passed by senior tax officers (Deputy Commissioner or equivalent) with prior approval from Additional Commissioners. The provisions aim to ensure procedural fairness, prevent arbitrary assessments, and maintain administrative accountability in detecting undisclosed income during tax investigations.
TaxTMI 
TaxTMI 