Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1210 - HC - Income TaxNon issue of notice u/s 143(2) in block assessment - Tribunal held that full opportunity was afforded to assessee to substantiate his claim, thus, the want of issue of notice u/s 143(2) on the part of AO was only a procedural error to be cured by suitable directions, and no prejudice was caused to the assessee - HELD THAT:- The case of the assessee is covered by the decision of the Apex Court in case of Assistant Commissioner of Income-Tax and another vs. Hotel Blue Moon [2010 (2) TMI 1 - Supreme Court] as Assessing Officer did not issue notice as contemplated under Section 143(2) of the Act in block assessment proceedings under Section 158BC, which was mandatory and non service thereof is fatal. The order of the Tribunal dated 13.10.2005 as far as non-issuance of notice under Section 143(2) of the Act is set aside. - Decided in favour of the assessee
|