Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2007 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (8) TMI 475 - AT - Income TaxExtract: .......rospective effect from 1-7-1995. As per the said Explanation the time limit commences on conclusion of search as recorded in the last Panchnama drawn. ... 14. The block assessment is therefore annulled as being time-barred. The appeal of the assessee is therefore allowed whereas the appeal of the revenue becomes infructuous and therefore dismissed.
|