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Block Assessment
No Scope for Extrapolate and Estimate Undisclosed Income for Block Assessment Proceedings: ITAT [Read Order]
June 3, 2022
Block Assessment is Invalid in the absence of Satisfaction recorded by AO of Searched Party: ITAT [Read Order]
October 2, 2018
SC Confirms Block Assessment since ‘Reasons to believe’ shall not be disclosed for Search Proceedings [Read Order]
September 29, 2017
Block Assessment without Valid Search Warrant is Invalid: ITAT Delhi [Read Order]
June 9, 2017
Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]
May 29, 2017
Block Assessment in the name of a Dead Person is Valid if No Objection was raised at the Time of Notice: SC [Read Order]
April 6, 2017
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