Sec. 144B

Sec. 144B, Sec. 158BB, Section 144

Allahabad H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was correct in law in holding that in a block assessment there is no scope of an assessment based on best judgment of an AO and that the ratio of the apex Court’s judgment in the case of CST vs. H.M. Esufali H.M. Abdulali will not apply to it ?

High Court Of Allahabad CIT vs. R.M.L. Mehrotra Section 144B, 158BB Block period 1st April, 1986 to 25th Sept., 1996

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