Case Law Details
Case Name : Commr.Of Income Tax, Delhi (Central-I) Vs. Pinaki Misra & Anr (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Reelvant Extract of the Judgment
Analysis and Findings
22. On the question of law presently before the court, the primary consideration is whether the AO had the jurisdiction to make the additions to the assessment under section 158BC of the Act. To analyze this, it is necessary to address the grounds of each such addition made, and assess if the AO had jurisdiction in conducting the block assessment within the meaning of section 158BC, or if this was Please become a Premium member. If you are already a Premium member, login here to access the full content.
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