COMMISSIONER OF INCOME TAX vs JOLLY FANTASY WORLD LTD.
Whether block assessment proceedings under Section 158BC can be initiated against assessees whose names do not appear in the search authorization/requisition --- Held No. Whether the Tribunal was justified in permitting the assessee to raise additional grounds challenging jurisdiction after significant delay and participation in proceedings --- Held Yes.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.