Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 235 - HC - Income TaxSearch and Seizure during appeal before ITAT – merger of block assessment with assessment u/s 143(3) - ITAT allowed the same – held that - the Tribunal erred in holding that assessment framed for the assessment year 1998-99 under section 143(3) of the Act shall merge with the assessment to be made under section 158BC of the Act for the block period April 1, 1996, to October 29, 2002 - there could be a regular assessment in addition to a block assessment under Chapter XIV-B of the Act
|