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2012 (5) TMI 198 - HC - Income TaxBlock assessment - Participation in assessment proceedings - validity of assessment in view of section 292BB - Notice u/s 143(2) was not serviced - held that:- We find that a categorical finding has been recorded by the CIT (A) and the Tribunal that no notice under Section 143 (2) of the Act had been served upon the assessee and the block assessment has been made. They participated in the said proceedings. Matter is squarely covered by the law laid down by Hon'ble Supreme Court in the case of Hotel Blue Moon (2010 -TMI - 35251 - SUPREME COURT OF INDIA). - Decided in favor of assessee.
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