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2009 (4) TMI 48 - HC - Income Tax
Procedure for making a block assessment – held that where the AO is not inclined to accept the return of undisclosed assessment filed by the assessee issuance of a notice u/s 143(2) is a prerequisite for framing the block assessment order under chapter XIV B of the Income Tax Act, 1961 - completion of the block assessment u/s 158 BC without allowing any opportunity u/s 143 (2) is in violation of the principles of natural justice and is therefore null and void ab initio - section 143 (2) has been specifically incorporated in the scheme of block assessment proceedings and that cannot be ignored – revenue’s appeal dismissed