Law:

Section:

Section 143 of the Income-tax Act, 1961 - Assessment - Issue of notice - Block period 1-4-1988 to 28-4-1998 Service of notice on assessee under section 143(2) within prescribed period of time is a pre-requisite for framing block assessment under Chapter XIV-B of Act; it is mandatory and non-issuance of notice is not a mere procedural irregularity and same is not curable [In favour of assessee] Service of notice on assessee under section 143(2) within prescribed period of time is a pre-requisite for framing block assessment under Chapter XIV-B of the Act; it is mandatory; non-issuance of notice is not a mere procedural irregularity and same is not curable. For the purpose of Chapter XIV-B of the Act, for the determination of undisclosed income for a block period under the provisions of section 158BC the provisions of section 142 and sub-sections (2) and (3) of section 143 are applicable and no assessment could be made without issuing notice under section 143(2) within the time specified. Where the Assessing Officer in repudiation of the return filed under section 158BC(a) proceeds to make an enquiry, he has necessarily to follow the provisions of section 142 and sub-sections (2) and (3) of section 143. Further, the view that the proviso of section 143(2), which provides limitation for serving of the notice, does not apply to the block assessment under section 158BC under Chapter XIV-B, is erroneous. CASES REFERRED TO CIT v. Pawan Gupta [2009] 223 CTR (Delhi) 487 : [2009] 318 ITR 322 (Delhi) and Smt. Bandana Gogoi v. CIT [2007] 209 CTR (Gau) 31 : [2007]289 ITR 28 (Gau). JUDGMENT Rajes Kumar, J.-These are two appeals under s. 260A of the IT Act relating to the block period 1st April, 1988 to 28th April, 1998 arising from the order of the Tribunal dt. 6th Feb., 2009 raising the following substantial questions of law in both the appeals : "IT Appeal No. 120 of 2009 (i)Whether on the facts and in the circumstances of the case, the decision of the learned Tribunal is not erroneous in holding that the application of provision to s. 143(2) would not be applicable to block assessment procedure and the matter would necessarily travel back to the file of AO for the purpose…

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