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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Block assessment u/s 158BC - Issuance of notice under Section ...


Notice u/s 143(2) is Essential for Valid Block Assessment u/s 158BC of Income Tax Act 1961.

September 25, 2019

Case Laws     Income Tax     HC

Block assessment u/s 158BC - Issuance of notice under Section 143(2) of the Income Tax Act, 1961 is a mandatory requirement and not some mere procedural irregularity and the same can be said to be curable. - HC

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