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2014 (2) TMI 517 - HC - Income TaxValidity of block assessment proceedings within time limit - Notice u/s 143(2) of the Act not issued Held that:- The decision in Assistant Commissioner of Income-Tax and another vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - Notice u/s 143(2) would be mandatory even in case of block assessment proceedings - issuance of notice is mandatory, it is the notice which is the very foundation of the jurisdiction of the Assessing Officer Omission on the part of the Assessing Officer to issue notice under section 143(2) cannot be a procedural irregularity and the same is not curable, and therefore, the requirement of notice cannot be dispensed with thus, the Assessing Officer failing to issue notice within time limit merely because the assessee participated or that the notice was issued later on would not cure the jurisdictional defect Decided against Revenue.
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