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2016 (8) TMI 520 - GUJARAT HIGH COURTBlock assessment framed u/s.158BC - necessity of issuing statutory notice u/s.143(2) - Held that:- As considering the decision of this Court in the case of Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] he questions, which are raised in the present appeal are required to be answered in favour of the assessee wherein held by the Apex Court that if an assessment is to be completed under Section 143(3) read with Section 158BC, notice under section 143(2) should be issued within one year from the date of filing of the block return. Omission on the part of the assessing authority to issue notice under section 143(2) cannot be a procedural irregularity and is not curable and therefore the requirement of notice under section 143(2) cannot be dispensed with. - Decided in favour of assessee
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