Block assessment years 1987-88 to 1997-98 (Upto 24.9.1996).
For Appellant : Dr.Anita Sumanth
For Respondent: Mr.T.Ravi Kumar
Standing Counsel
JUDGMENT
(Judgment ... Tribunal raising the following substantial questions of law relating to the Block Assessment covering the assessment years 1987-88 to 1997-98 (Upto
Appellate Tribunal, Madras 'B' Bench, Chennai for the block assessment year 1986-87 to 1995-96.
For Appellant : Mr.T.C.A.Ramanujam ... assessment records as well as in the assessment order itself, we have no hesitation in rejecting the contention made by the assessee that the block
Bench, dated 20.12.2004 in ITA No.55/Mds/97 (Block Assessment Period 1.4.1985 to 23.1.1996).
-----
For appellant : Mr.J.Naresh Kumar
Standing Counsel for Income ... appeal as against the order of the Tribunal, relating to the block assessment period 1.4.1984 to 23.1.1995, raising the following substantial questions
block assessment period 1987-88 to 1996-97. The said assessment was made consequent on the search conducted on 13.2.1996. Aggrieved by the assessment ... Authority competent to make the block assessment - The order of assessment for the block period shall be passed by an Assessing Officer not below
meaning thereby proceeding for settling the assessment under the Act in respect of any assessment year or assessment years pending before the Assessing Officer ... assessment of the undisclosed income as a result of the search, the assessment of the undisclosed income of any other person, the procedure for block
back transactions were confirmed as genuine transactions. For the block period covered under the block assessment from 01.04.1986 to 03.07.1996, an order of assessment ... including an order enhancing or modifying the assessment order cancelling the assessment and directing a fresh assessment.
4. You are requested to state your objections
Bench, dated 07.07.2005 in IT(SS) A.No.53/Mds/2002 Block Assessment Period 1986-87 to 1996-97.
-----
For appellant : Mr.T.R.Senthil ... against the order of the Tribunal in respect of the block assessment period 1986-87 to 1996-97.
2. It is seen from the records
Officer in issuing notice under Section 143(2) , in respect of block assessment, the Apex Court held that failure to issue notice under Section ... decision dealt with the assessment done under Chapter XIV relating to block assessment. The assessee therein raised a contention that the failure to issue notice
Hence, the absence of non mentioning of the block period would not vitiate the block assessment. By placing reliance on the decision of this Court ... computation of undisclosed income for the block period, whereas Section 158BC provides the procedure for block assessment. In the decision reported
challenging the order of the Tribunal. The assessment herein relates to block assessment for the block period 1988-89 to 1997-98.
3. This Court ... holding that for the purpose of calculation of limitation to complete block assessment, the date of seizure of bank accounts earlier covered by a prohibitory
