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2007 (3) TMI 747 - AT - Income TaxValidity Of Block assessment made u/s 158-BC - non-issuance of notice u/s 143(2) - HELD THAT:- In view of the above facts, it is clear that the department has not been able to establish that any notice u/s 143(2) was issued and served upon the assessee during the course of assessment proceedings u/s 158BC. As held in the case of Smt. Bandana Gogoi vs. CIT and Another [2007 (1) TMI 110 - GAUHATI HIGH COURT], if the block assessment is not made on the basis of return filed then requirement of issuance of notice is mandatory and in absence of issuance and service of such notice, the assessment order cannot be held to be valid. Since in the instant case it is virtually admitted by the Revenue that no notice u/s 143(2) has been issued and served upon the assessee, the block assessment made u/s 158-BC cannot be upheld and the same is to be declared null and void. We order accordingly. Thus, we are not required to dispose of the other grounds taken by the assessee in its appeal - In the result, assessee's appeal stands allowed.
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