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Date which is material and relevant for purposes of computing limitation period in certain cases under IT Act
Case Law Details
- Case Name
- Prakash Bhalaji Bafna Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Pune
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RELEVANT PARAGRAPHS:
7. There was a search and seizure action against the assessee on 10-10-1995. In pursuance thereto, the A.0 initiated proceedings u/s 158BC of the Act. Notice u/s 158BC read with section 158BD dated 10-9-1996 was issued to the assessee requiring the assessee to prepare and file the return of income in the prescribed form setting forth his total income including the undisclosed income for the block period from 1-4-1985 to 10-10-1995. Notice u/s 158BC issued by the A.O was served on the assessee on 11-9-1996. The assessee had filed a return of income for the ...
