TMI Blog2017 (6) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... act that such a notice would be necessary even in case of block assessment is settled in the case of Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA ). Had the assessee in the present case not filed the return in response to the notice issued by the Assessing Officer or for some reasons such return was held to be invalid or non-est, revenue's contention that no notice under sub-section (2) of Section 143 was necessary and the Assessing Officer could have proceeded to frame the assessment under Sub-section (1) of Section 144 would merit further consideration. In the present case, however, the assessee did file the return, though belatedly. The Assessing Officer did not discard such return but proceeded on the basis of such ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout considering the fact that the block assessment proceedings and the proceedings of years falling within the block are interconnected and without examining merits of the issue of additions when the tax effect involved in respect of other years (Block Period 1-4-1990 to 7-3-2001) was more than the prescribed limit laid down in the Circular No.21/2015 especially when all the appeals are decided under a common order. 2. Issues arise out of block assessement for the period between 1990 to 2001. CIT (Appeals) and the Tribunal set aside the assessment made by the Assessing Officer on the ground that no notice under Section 143 (2) of the Income Tax Act, 1961 (for short, the Act ) was issued, though required. The revenue does not dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the Act nor did the Assessing Officer treat the return as non-est. When the Assessing Officer was rejecting the returned income, in view of the judgment of the Supreme Court in the case of Hotel Blue Moon (Supra) notice under Section 143 (2) was necessary. 4. With respect to the revenue's first contention of a notice having been issued under Section 143 (2) of the Act, though not in proper format, we may record that before the Tribunal it was pointed out that the Assessing Officer had issued a letter seeking information from the assessee. This thus clearly was not a notice in any format. Section 143 (2) requires a notice by Assessing Officer, if he considers it necessary or expedient to ensure that the assessee has not under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Section, and in Clause (b), in case of assessee, who fails to comply with the terms of a notice issued under sub-section (1) of Section 142 or fails to comply with the direction issued under sub-section (2A) of Section 142. The clause (c) of sub-section (1) covers the case where the assessee fails to comply with the terms of a notice issued under sub-section (2) of Section 143. In such situations, the Assessing Officer would have the authority to frame the assessment, which is popularly referred to as the best judgment assessment. Had the assessee in the present case not filed the return in response to the notice issued by the Assessing Officer or for some reasons such return was held to be invalid or non-est, revenue's contention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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