2 results for “section 68”+ Block Assessmentclear
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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/ unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the ‘total income’ taking into consideration the incriminating material unearthed during the search and the other material available with the AO including