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2014 (2) TMI 225 - AT - Income TaxValidity of Order u/s 158BC of the Act – Notice u/s 143(2) not served – Jurisdiction to initiate the proceedings – Held that:- the decision in ACIT & Anr. Vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] followed - If the assessing officer, for any reason, repudiates the return filed by the assessee in response to notice under Section 158 BC(a), he must necessarily issue notice under Section 143(2) within the time prescribed in the proviso to Section 143(2) - Where the legislature intended to exclude certain provisions from the ambit of Section 158 BC(b) it has done so specifically - Thus, when Section 158 BC(b) specifically refers to applicability of the provision, proviso thereto cannot be excluded - even for the purpose of Chapter XIV-B, for the determination of undisclosed income for a block period under the provisions of Section 158 BC, the provisions of Section 142 and sub-sections (2) and (3) of Section 143 are applicable and no assessment could be made without issuing notice under Section 143(2) - The Assessing Officer repudiates the return filed u/s 158BC (a) and proceeds to make an inquiry, he has necessarily to follow the provisions of Sections 142, 143(2) and 143 (3) of the Act - no notice u/s 143 (2) of the Act was issued by the Assessing Officer prior to the framing of the assessment u/s 158BC of the Act, the assessees are right in contending that the assessment framed was without jurisdiction –Decided in favour of Assessee.
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