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2010 (11) TMI 467 - KERALA HIGH COURTBlock Assessement u/s158BC - Notice issued is accepted by the assessee and return is filed in terms of the notice, the assessee cannot contend that there is no service of notice in terms of the section - Annexure D notice is a notice prescribed under Rule 12(1)(a) of the Rules and in the said notice what is called for is return in the prescribed format i.e., in Form 2B, which is for making block assessment under section 158BC - The Assessing Officer has corrected section "158BC" to section "158BD", the contents of the notice satisfy the requirement of a notice under section 158BC as well - The notice served on the assessee has to be necessarily taken as a notice issued under section 158BC read with section 158BD, and not an independent notice under section 158BD as held by the Tribunal - Annexure D notice was issued under section 158BC because what is called for is return in Form 2B, which is called for only for the purpose of making block assessment under section 158BC, and section 158BD is also mentioned in the notice - It is nothing but a combined notice issued under section 158BC read with section 158BD and the findings of the Tribunal to the contrary is absolutely untenable - The question referred in favour of the Revenue and against the assessee - These appeals are allowed vacating the orders of the Tribunal and by restoring both the appeals filed by the assessee and the Department to the Tribunal for fresh decision on merits, after hearing the parties.
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