Sec. 158BE

Income Tax Case Laws, Sec. 158BE

Calcutta H.C : the warrant of authorization has been issued on 2nd December, 1999 and the search was conducted in execution of the said warrant of authorization on 8th December, 1999 and the further alleged search on 31st January, 2000 was alleged to have been made by an officer who was not authorized under the warrant of authorization dated 2nd December, 1999, the assessment which has been made under Section 158BC of the Act on 31st January, 2002 is barred by limitation in view of Section 158BE (b) of the Act

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High Court Of Calcutta Navin Kumar Agarwal vs. CIT-III, Kolkata Section : 158BE Assessment Years : 1990-91 to 2000-01 Girish

Sec. 158BE, Sec. 158BC

Allahabad H.C : The communication of dismissal of the assessee’s writ petition against the proceedings initiated under section 158BC of the Income-tax Act, 1961, was made to the Assessing Officer on November 9, 2009, and then the Assessing Officer could not have proceeded to take up the assessment proceedings before November 9, 2009, consequently the period of limitation was counted from such date

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High Court Of Allahabad CIT VS. Drs. X-Ray & Pathology Institute (P.) Ltd. Section : 158BE, 158BC Sunil Ambwani And

Sec. 158BD, Sec. 158BC, Sec. 158BE, Section 132, Section 292B

Madras H.C : Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the block assessment made on the appellant under section 158BC of the Income Tax Act, 1961 is valid in law and in accordance with the provisions of Chapter XIVB of the Act?

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High Court Of Madras Ramaiah vs. CIT, Chennai Block Period : 1986-87 To 1996-97 Section : 158BD, 132, 158BC, 158BE,

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