[aaykarbhavan] Block period ended on the date when requisition was made and not when authorization for requisition was executed

Block period ended on the date when requisition was made and not when authorization for requisition was executed

October 7, 2014[2014] 49 taxmann.com 179 (Delhi)/[2014] 366 ITR 18 (Delhi)/[2014] 269 CTR 339 (Delhi)

IT : In terms of section 158BA, block period ends on date on which requisition is made under section 132A and period up to date of execution of warrants of authorisation cannot be included in 'Block Period' in respect of which assessment has to be completed

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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