income. The assessment under this Chapter shall be in addition to regular assessment and income assessed will not be included in regular assessment ... addition to the regular assessment already done or to be done. The assessment for the block period can only be done on the basis
Block assessment' is something different from the assessment made in the regular course for each assessment year. Block assessment is made on the total ... regular assessment, whereas, if the assessee has not claimed rebate in the regular assessment, the same cannot be allowed while making the block assessment. Section
return under Section 158BC and to make the block return as also block assessment error-free, filed additional information by way of a declaration showing ... assessee in not declaring true income in the block return but determined in the block assessment. The assessing officer completed the assessment on the basis
block period ending 10.02.2000. In compliance, the assessee filed its return of income for
the block period from 01.04.1989 to 10.02.2000. The Block Assessment ... ruled out from block assessment procedure even in the case
of assessment of block period. It was, nevertheless, an assessment on the total income
jurisdiction to make the original assessment and the
assessment under section 153A merges into one. Only one
assessment shall be made separately for each ... income in respect of
each assessment year falling within six assessment years
immediately preceding the' assessment year relevant to the
previous year in which
requisition under Section 132A ,
the AO assumes the jurisdiction for block assessment under section 153A ;
ii) all pending assessments/reassessments shall stand abated ... requisition under Section
132A , the AO assumes the jurisdiction for block assessment under
section 153A ;
ii) all pending assessments/reassessments shall stand abated
requisition under Section 132A ,
the AO assumes the jurisdiction for block assessment under section 153A ;
ii) all pending assessments/reassessments shall stand abated ... requisition under Section
132A , the AO assumes the jurisdiction for block assessment under
section 153A ;
ii) all pending assessments/reassessments shall stand abated
requisition under Section 132A ,
the AO assumes the jurisdiction for block assessment under section 153A ;
ii) all pending assessments/reassessments shall stand abated ... requisition under Section
132A , the AO assumes the jurisdiction for block assessment under
section 153A ;
ii) all pending assessments/reassessments shall stand abated
requisition under Section 132A ,
the AO assumes the jurisdiction for block assessment under section 153A ;
ii) all pending assessments/reassessments shall stand abated ... requisition under Section
132A , the AO assumes the jurisdiction for block assessment under
section 153A ;
ii) all pending assessments/reassessments shall stand abated
jurisdiction to make the original assessment and the
assessment under section 153A merges into one. Only one
assessment shall be made separately for each ... income in respect of
each assessment year falling within six assessment years
immediately preceding the' assessment year relevant to the
previous year in which
