TMI Blog2012 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 143 (2) of the Act had been served upon the assessee and the block assessment has been made. They participated in the said proceedings. Matter is squarely covered by the law laid down by Hon'ble Supreme Court in the case of Hotel Blue Moon (2010 -TMI - 35251 - SUPREME COURT OF INDIA). - Decided in favor of assessee. - INCOME TAX APPEAL No. - 288 of 2011 - - - Dated:- 2-3-2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in assessee's favour by completely ignoring the fact that the assessee had participated in the assessment proceedings?. 2.Whether the jugement of the Hon'ble Supreme Court in the case of Hotel Blue Moon reported in 321 ITR 362 relied upon by the CIT (A) and the Tribunal in deciding the issue of non-issuance/service of notice u/s 143 (2) of the Act in favour of the assessee , is not at all appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CIT (A) has been confirmed by the Tribunal.? Briefly stated the facts giving rise to the present appeal are as follows:- The appeal relates to the Block Period ending 23.8.1998. The respondent is an individual. A search and seizure operation under Section 132(1) of the Act was conducted at the residential premises of the respondent-assessee. The proceeding for the block period assessment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated 12.5.2011 had rejected the appeal. Heard Sri D.Awasthi , learned senior standing counsel for the Revenue and Sri Sidharth Pathak, learned counsel appearing for the respondent-assessee. We find that a categorical finding has been recorded by the CIT (A) and the Tribunal that no notice under Section 143 (2) of the Act had been served upon the assessee and the block asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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