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2014 (2) TMI 517 - HC - Income TaxValidity of block assessment proceedings within time limit - Notice u/s 143(2) of the Act not issued – Held that:- The decision in Assistant Commissioner of Income-Tax and another vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - Notice u/s 143(2) would be mandatory even in case of block assessment proceedings - issuance of notice is mandatory, it is the notice which is the very foundation of the jurisdiction of the Assessing Officer – Omission on the part of the Assessing Officer to issue notice under section 143(2) cannot be a procedural irregularity and the same is not curable, and therefore, the requirement of notice cannot be dispensed with – thus, the Assessing Officer failing to issue notice within time limit merely because the assessee participated or that the notice was issued later on would not cure the jurisdictional defect – Decided against Revenue.
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