Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (24 March 2023)
Supreme Court Clarifies Limitation for Block Assessments in Search Cases: Anil Minda vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Determination of the starting point for calculating the limitation period for block assessments following a search under Section 132 of the Income Tax Act, 1961. CASE TYPE: Income Tax Law, Block Assessment. Case Name: Anil […]