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2016 (6) TMI 1037 - HC - Income TaxAssessment order passed u/s 143(3) deemed to have been abated after initiation of section 153C proceeding - Held that:- We would have been inclined to consider such a question, but for the fact that we gather that the addition of ₹ 94.80 lacs made by the assessing officer under section 69 of the Act formed part of the larger addition of ₹ 1.57 crores made in the block assessment order. If both the orders are therefore, allowed to operate, the same income would be taxed twice. When the assessee has accepted the order of block assessment in facts of the case, additions made in the regular order of assessment must give way.
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