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Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block assessment made without issuing any notice under section 143(2) to assessee was not valid [In favour of assessee] The Tribunal set aside block assessment made by the Assessing Officer, on the short ground that no notice whatsoever under section 143(2) was served upon the assessee before proceeding to make assessment. Held that a categorical finding had been recorded by the Commissioner (Appeals) and the Tribunal that no notice under section 143(2) had been served upon the assessee and the block assessment had been made. Matter was squarely covered by the law laid down by the Supreme Court in the case of Hotel Blue Moon [2010] 321 ITR 362. Proviso to section 292BB is not applicable in a case where the authority did not have jurisdiction to proceed further and make assessment. The order of the Tribunal did not suffer from any legal infirmity. CASES REFERRED TO Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 (SC) (para 3) and CIT v.Mukesh Kumar Agrawal [2012] 345 ITR 29/25 taxmann.com 112 (All.) (para 7). JUDGMENT 1. The present appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), has been filed against the order dated May 12, 2011, passed by the Income-tax Appellate Tribunal, Lucknow Bench. The Revenue has proposed the following questions said to be substantial questions of law which arise out of the order of the Tribunal and require adjudication by this court : "1. Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax (Appeals) and the Tribunal have erred in law in not taking into consideration the provisions of section 292BB of the Act while allowing the assessee to raise the additional ground of appeal and in deciding the same in the assessee's favour by completely ignoring the fact that the assessee had participated in the assessment proceedings ? 2. Whether the judgement of the hon'ble Supreme Court in the case of Asst. CIT v.Hotel Blue Moon reported in [2010] 321 ITR 362 (SC) relied upon by the Commissioner of Income-tax (Appeals) and the Tribunal in deciding the…

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