India - Income Tax Act 2010 - Saarc

S. 158B I.T. ACT, 1961 1.702(4) Where a claim is admitted under sub-section (3),—(a) the 80 [Assessing] Officer or, as the case may be, the appellateauthority may make an order disposing of the relevant casewithout awaiting the final decision on the question of law in the othercase; and(b) the assessee shall not be entitled to raise, in relation to the relevantcase, such question of law in appeal before any appellate authority or81[ in appeal before the High Court under section 260A or the SupremeCourt under section 261]].(5) When the decision on the question of law in the other case becomes final, itshall be applied to the relevant case and the 80 [Assessing] Officer or the appellateauthority, as the case may be, shall, if necessary, amend the order referred to inclause (a) of sub-section (4) conformably to such decision.(6) An order under sub-section (3) shall be final and shall not be called inquestion in any proceeding by way of appeal, reference or revision under thisAct.Explanation.— In this section,—(a) “appellate authority” means the 82 [Deputy Commissioner (Appeals)],the Commissioner (Appeals) or the Appellate Tribunal;(b) “case”, in relation to an assessee, means any proceeding under this Actfor the assessment of the total income of the assessee or for theimposition of any penalty or fine on him.]83[CHAPTER XIV-B*SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASESDefinitions.158B. In this Chapter, unless the context otherwise requires,—84[(a) “block period” means the period comprising previous years relevantto six assessment years preceding the previous year in which the80. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.81. Substituted for “for a reference before the High Court under section 256 or the SupremeCourt under section 257 or in appeal before the Supreme Court under section 261” by theFinance Act, 2002, w.e.f. 1-6-2002.82. Substituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988.83. Chapter XIV-B, consisting of sections 158B to 158BH, inserted by the Finance Act, 1995,w.e.f. 1-7-1995. Earlier Chapter XIV-B, dealing with “Charge of additional income-tax incertain cases” was inserted along with section 158B by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1989 and later on omitted by the Direct Tax Laws (Amendment) Act,1989, w.e.f. 1-4-1989.84. Substituted by the Finance Act, 2001, w.e.f. 1-6-2001. Prior to its substitution, clause (a),as amended by the Finance (No. 2) Act, 1996, w.r.e.f. 1-7-1995, read as under :‘(a) “block period” means the previous years relevant to ten assessment years precedingthe previous year in which the search was conducted under section 132 or anyrequisition was made under section 132A, and includes, in the previous year inwhich such search was conducted or requisition made, the period up to the date ofthe commencement of such search or, as the case may be, the date of suchrequisition;’*Non-operative qua search, etc., made after 31-5-2003, see section 158BH.