In the result, the appeal is treated as allowed”
Bench: Shri A.M. Alankamony & Shri S.S. Godara
271 (l)(G), 271A and 2718. Section 158 BFA provides [or levy of interest and penalty in cases of search on .or after January 1, 1997. Section 158 BO specifies the authorities competent to make the block assessment. Section 158 BH provides for application of all the other provisions of this Act, except those as provided in Chapter