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2014 (9) TMI 757 - MADRAS HIGH COURTValidity of block assessment – Limitation of passing of the order in case of search u/s 132 - Held that:- Following the decision in assessee’s own case for the earlier assessment year, it has been decided in The Deputy Commissioner of Income Tax, Central Circle II(1) Versus M/s. Rakesh Sarin And Others [2013 (11) TMI 577 - MADRAS HIGH COURT] - the block assessment was not barred by limitation – the matter is to be remitted back to the Tribunal to decide on issues other than the point of limitation – Decided in favour of revenue.
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