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2008 (3) TMI 400 - AT - Income TaxValidity of block assessment u/s 158BC - Search and seizure operation u/s 132 - Notice allowing 45 days time to file the block return - Notice u/s 143(2) not provided to assessee - whether the return for the block period filed beyond the time allowed under notice is valid or not - HELD THAT:- We find that the Revenue has not controverted contention of the assessee and has brought no material before us to show that any notice u/s 143(2) was in fact served upon the assessee. Thus, in our considered view in the instant case the impugned order of block assessment was passed without issuance of any notice under s. 143(2) of the Act. We find that the legislature vide provisions of s. 158BFA has envisaged the situation where the assessee can file valid block return beyond the time prescribed in the relevant notice. It is an established rule of interpretation that one should not interpret a provision in such a manner so as to make what has been enacted in other provisions of the Act as redundant. The legislature does not enact anything in the statute without any meaning or purpose Thus, In our considered opinion a block return which is filed beyond the time-limit prescribed in the notice but before completion of the assessment is a valid return and the same cannot be ignored by the AO. We find that the AO has duly taken into consideration the block return filed by the assessee. He has duly taken into consideration the income and the other facts disclosed by the assessee in the block return. From the assessment order it is not revealed that the AO has treated the return filed by the assessee as invalid or non est. Thus, we find no force in the arguments of the ld DR that in the instant case no valid return was filed by the assessee. In the above situation, the issue is squarely covered by the decision in the case of Smt Bandana Gogoi v. CIT [2007 (1) TMI 110 - GAUHATI HIGH COURT] held that a return filed for the block period cannot be interfered by the AO without issuance of notice under s. 143(2) of the Act. Hence, respectfully following the same we have no hesitation in cancelling the impugned order of block assessment. We order accordingly. This ground of appeal of the assessee is allowed. In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed.
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