TMI BlogAssessment u/s 153A r.w.s. 153C - Block period - Period of limitation - Where two assessments may...Assessment u/s 153A r.w.s. 153C - Block period - Period of limitation - Where two assessments may result, in the case of a searched entity and the related person, both emanating from the same search, but relating to two different sets of assessment years. This certainly cannot be the intention of the Legislature. In fact, the decisions of the Delhi High Court are dated 30.10.2015 and 17.08.2017 and this, perhaps, would have been the reason for insertion of the portion within parenthesis in Secti..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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