TMI Blog2011 (4) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ure to give notice of 15 days will vitiate the assessment itself without considering the prejudice to the assessee - total absence of notice may be on different footing but if notice is duly serviced, the assessee can either avail of the statutory time for filing of the return irrespective of shorter period mentioned in the notice or can be given fresh opportunity if it is held that the assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.6.1989 to 31.11.1997 claiming following substantial questions of law:- I. Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in holding that the notice issued u/s 158BD by the Assessing Officer without giving 15 clear days time to the assessee to file the block return is ab initio void and invalid and accordingly, the assessment order made by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed as the service of notice u/s 158BD was in substance and effect in conformity with the intent and purpose of the Act? III. Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in quashing the assessment order made u/s158BD of the Income Tax Act, 1961 and not deciding the issues involved in the case on merit by holding that since the assessment has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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