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2016 (12) TMI 745 - HC - Income TaxValidity of notice under Section 158 BC (a) - Held that:- Notice under Section 158 BC (a) as well as under Section 158 BC (b) are mandatory. Notice under Section 158 BC (a) has a different intent and requirement of notice under Section 143(2) read with 158 BC (b) is with different intent. Two are mutually exclusive but both have to comply with. In the present case, Tribunal has held that no valid notice under Section 158BC was given to assessee and provision being mandatory block assessment made by Assessing Officer is illegal. Judgement of Bombay High Court in Shirish Madhukar Dalvi Vs. Assistant Commissioner of Income Tax and others [2006 (7) TMI 145 - BOMBAY High Court] cannot help Revenue in view of law laid down by Supreme Court in M/s Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA ), wherein notice under Section 158 BC (a) and (b) read with 143(2) of Act, 1961 have been held mandatory. Questions formulated above against Revenue and in favour of assessee
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