Begin typing your search above and press return to search.
![S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126505-158ba2-abatement-automatic-case-assessment-scheme-orissa-hc.webp "S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]")
S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]
In a recent ruling, the Orissa High Court held that abatement under Section 158BA(2) is not automatic just because a search is conducted, and it...
![Compounding Fee can exceed Principal Amount If Non-Payment of Tax was Wilful: Delhi HC Upholds CBDT Compounding Guidelines [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Compounding Fee can exceed Principal Amount If Non-Payment of Tax was Wilful: Delhi HC Upholds CBDT Compounding Guidelines [Read Judgment]")