[aaykarbhavan] Satisfaction of AO wasn't necessary to initiate block assessment if same person did the earlier assessment

Satisfaction of AO wasn't necessary to initiate block assessment if same person did the earlier assessment

March 24, 2014[2014] 42 taxmann.com 441 (Allahabad)

IT: Before initiating proceedings under section 158BD, satisfaction of Assessing Officer is mandatory, but same is not required when Assessing Officer who initiated proceedings and Assessing Officer who made assessment, is the same person

 

Regards

Prarthana Jalan

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