Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 209 - AT - Income TaxUnexplained investment - Search and seizure - Block assessment - Addition - In view of decision of Supreme Court in the case of ACIT v. Hotel Blue Moon 2010 -TMI - 35251 - SUPREME COURT OF INDIA - Held that - service of notice under section 143(2) within the prescribed time as per the provisions of section 143(2) is mandatory - In the absence of service of such notice, the Assessing Officer cannot make the addition in the income of the assessee and the Assessing Officer is bound to accept the income as returned by the assessee - Decided in the favour of the assessee
|