Assessing Officer Must Issue Section 143(2) Notice Timely for Valid Block Assessment Under Income Tax Act.

Block assessment - where the AO in repudiation of the return filed u/s 158BC proceeds to make an enquiry he has to necessarily follow the provisions of section 142, 143(2) and 143(3)- the issuance of notice u/s 143(2) within the prescribed time limited is mandatory - HC .....

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