TMI Blog2015 (12) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 was patently illegal and void ab initio. This legal and factual finding of CIT(A) is no need of any interference, same is hereby upheld by us. As a result, appeal of the Revenue is rejected. - Decided in favour of assessee. - I.T(ss).A. No.660/Ahd/2010, CO No.290/Ahd/2010 - - - Dated:- 29-1-2015 - SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER And SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER Appellant by : Shri O.P. Vaishnav, CIT-DR Respondent by : Shri M.K. Patel, AR ORDER PER SHAILENDRA KUMAR YADAV, JM : Bothe the appeal and the cross-objection are arising from the order of the Commissioner of Income Tax (Appeals)-II, Surat dated 24/05/2010 passed for Block Period, AY 1990-91 to 1999-2000 on similar issue. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the CIT(A)-II, Ahmedabad, who vide his order dated 20/03/2002, confirmed all the additions made by the AO, but deleted the surcharge levied. The assessee went in appeal before the ITAT against the order of the CIT(A), and the Tribunal vide its order dated 07/12/2006 passed in IT(ss)A No.93/Ahd/2002 set aside the matter to the file of the concerned CIT(A) on the ground that the CIT(A) had upheld the additions merely by quoting the AO, without passing a speaking order. The ITAT directed that the appeal be decided afresh by CIT(A), after giving an opportunity to the assessee of being heard and after considering the materials of the case to pass a speaking order. Assessee has contested the legal validity of the order passed by the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment is to be completed under s. 143(3) r/w s. 158BC, notice under s. 143(2) should be issued within one year from the date of filing of block return. Omission on the part of the assessing authority to issue notice under s. 143(2) cannot be a procedural irregularity and the same is not curable and, therefore, the requirement of notice under s. 143(2) cannot be dispensed with. The other important feature that requires to be noticed is that the s. 158BC(b) specifically refers to some of the provisions of the Act which requires to be followed by the AO while completing the block assessments under Chapter XIVB. This legislation is by incorporation. This section even speaks of subsections which are to be followed by the AO. Had the intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the expression 'so far as may be apply'. 5. While applying the ratio of Hon ble Apex Court in the case of Hotel Blue Moon (supra) to the facts of case and other decisions held that all block assessment are null and void where notice u/s.143(2) of the Act was served on the assessee beyond prescribed time limit. The CIT(A) finally held that in the case of the assessee, since the notice u/s.143(2) was not served on the assessee within the period of 12 months from the end of the month in which the block-return of income was furnished, the assessment order dated 31/07/2001 was patently illegal and void ab initio. This legal and factual finding of CIT(A) is no need of any interference, same is hereby upheld by us. As a result, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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