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2013 (10) TMI 66 - HC - Income TaxBlock assessment - Requirement of issue of Notice u/s 143(2) – Held that:- Reliance has been placed upon the judgment of Supreme Court in Asstt. CIT v. Hotel Blue Moon, [2010 (2) TMI 1 - SUPREME COURT OF INDIA], which has been followed by this Court in CIT vs. Mukesh Kumar Agrawal, [2012 (7) TMI 543 - Allahabad High Court] - 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. In the proviso to Section 143 (2), the issuance of notice is mandatory and that the very foundation of the jurisdiction under Section 158-BC of the Act requires a notice to be served on the person, who is found to have undisclosed income. The requirement of notice under Section 143 (2) cannot be dispensed with – Decided against the Revenue.
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