Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 617 - HC - Income TaxWant of service of notice u/s 143 (2) - block assessment - ITAT held the assessment as void and illegal for want of service of notice - Held that:- As decided in ACIT & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] where in response to notice under Section 158-BC (a) of the Act relating to the block assessment, the Assessing Officer, for any reason repudiates the return filed by the assessee, the AO must necessarily issue notice under Section 143 (2) of the Act within the time prescribed. Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do with the mandatory requirement of giving the notice and specially a notice under Section 143 (2), which is a notice giving jurisdiction to the AO to frame an assessment - in favour of assessee.
|