#Section 158BC
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Illustrative explanation of Block Assessment- Section 158B to 158BI
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ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
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Action under Section 153C cannot be based solely on Survey Material
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No addition on the basis of loose papers in absence of corroborative material
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Interest on late filing of return u/s 158BC is mandatory leviable on persons other than searched persons
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Section 158BC notice in absence of search warrant is bad in law
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Addition for Capitation Fee should be made against collages instead of Parents
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Assessment framed u/s 158BC was void ab initio if notice U/s. 143(2) was not issued
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Search do not become invalid merely because warrant was in the name of a dead person
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Order u/s 153C passed without JCIT approval u/s 153D is void
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Statement cannot be sole basis for addition in block assessment
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Recording of satisfaction note U/s. 158BD/153C of the Act- reg.
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Satisfaction is a prerequisite for initiating assessment proceedings against any other person u/s.158BD
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