Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 756 - AT - Income TaxAssessment under s. 143(3) r/w s. 158BC - non service of notice - Held that:- While applying the ratio of Hon’ble Apex Court in the case of Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) to the facts of case and other decisions held that all block assessment are null and void where notice u/s.143(2) of the Act was served on the assessee beyond prescribed time limit. The CIT(A) finally held that in the case of the assessee, since the notice u/s.143(2) was not served on the assessee within the period of 12 months from the end of the month in which the block-return of income was furnished, the assessment order dated 31/07/2001 was patently illegal and void ab initio. This legal and factual finding of CIT(A) is no need of any interference, same is hereby upheld by us. As a result, appeal of the Revenue is rejected. - Decided in favour of assessee.
|