Block assessments can be reopened U/s. 147/148

The AO passed a block assessment order u/s 158BC by which he assessed the undisclosed income of the assessee at Rs. 24.37 L. Subsequently, he passed an order by which he added a further sum of Rs. 13.66 L to the said undisclosed income without issuing a notice u/s 148. The Tribunal allowed the appeal on the ground that the AO could not have made the addition without reopening the block assessment u/s 147. On appeal by the Revenue, the High Court upheld the Tribunal’s order. However, on the question whether the AO had jurisdiction to issue notice u/s 148 in respect of a block assessment made ...