Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 18 - HC - Income TaxProceedings under section 148 - once the block assessment for the period April 1, 1988 to August 11, 1998, was gone into in proceedings under section 158BC and appropriate reliefs by way of addition and/or deletion were given to the assessee by the Assessing Officer and by the Commissioner of Income-tax (Appeals) and lastly by the Tribunal on the facts, there was no need to give this liberty to the Assessing Officer to again initiate proceedings under section 148 in respect of the concluded regular assessment for the year 1998-99 - Since we are in agreement with the view taken by the Tribunal on this issue, we do not find that this involves any question of law much less any substantial question of law.
|