Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (1) TMI 49 - CALCUTTA HIGH COURTBlock assessment - the scheme of the Act indicates that the assessment is one, though comprises of several years, and the income is also one which is the aggregate of the total income of all the assessment years included in the block period which is independent of the regular assessment for the respective previous years included in the block period. Thus, it forms only one cause of action for the assessee - The several years are, by fiction, treated as one block. The legal fiction so created is recognised as such under the provisions of the 1961 Act as is apparent from sections 158B to 158BB - If it comprises separate and independent distinct causes of action, then court fee is payable separately on each assessment; but when the cause of action is one, then one court fee is payable. - we are inclined to adjourn the question formulated
|