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2010 (1) TMI 800 - AT - Income TaxBlock assessment - Legality and validity of the assessment - assessee has raised issue on jurisdiction of the A.O. to make assessment on the reason that the A.O. failed to issue the notice u/s. 143(2) for selecting the assessee's return for scrutiny - Held that:- admittedly in this case, the A.O. did not issue the notice u/'s. 143(2) when he decided to select the return filed by the assessee for the block period for verification. - the order passed by the A.O. is void ab initio - Revenue's appeal is dismissed and the assessee's Cross Objection is allowed.
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