ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE
ITA 655/IND/2018[2010-11]Status: DisposedITAT Indore09 Sept 2020AY 2010-11
Bench: Shri Kul Bharatassessment Year: 2010-11
Section 1Section 131Section 143(3)Section 148Section 234ASection 69
292B. Reliance is placed on the decision of Hon’ble Apex Court in the case of Manish
Maheshwari - [2007] 289 ITR 341 - order pronounced on 23.02.2007 wherein it is held that if procedure laid down in Section 158BD is not followed, the block assessment proceedings would be illegal.
The provisions of section 153C are exactly similar to provisions of section
