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2000 (3) TMI 19 - HC - Income Tax
Extract:
.......g Officer. It is for this reason that we have spelt out the difference between the regular assessment and the block assessment under Chapter XIV-B of the Income-tax Act. As stated hereinabove, the decision of the Tribunal is based on the facts of this case. No substantial question of law arises. Hence, the appeal is dismissed. No order as to costs.