The issue of notice under s. 143 (2) is mandatory for block assessment proceedings The issue of notice under s. 143 (2) is mandatory for block assessment proceedings

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SC modifies Advance Ruling on FBT and rules AAR with respect was not correct in its view in reading the words 'in India' after the word residence in sub-section (3)
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Powers of CIT - Cancellation of: Registration of charitable trust, Cancellation on mere search
Capital Gains: Enhanced compensation received - Year of taxability: Law applicable
Validity of: Exparte order - Condition precedent: Specific notice
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Claim of deduction on customs duty drawback under Section 80-IB of the Act- duty drawback is profit or gain derived from the business of an industrial undertaking
SC rules a person will become an ordinarily resident only if he has been residing in nine out of ten preceding years; and he has been in India for at least 730 days in the previous seven years
Full Bench of SC rules special audit of the accounts of the assessee-since an order under Section 142 (2A) does entail civil consequences, the rule audi alteram partem is required to be observed


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The issue of notice under s. 143 (2) is mandatory for block assessment proceedings
December, 05th 2007
ACIT vs. Aurangabad Holiday Resorts (ITAT Pune) (i) The issue of notice under s. 143 (2) is mandatory for block assessment proceedings. If notice u/s 143 (2) is not issued, the assessment order passed u/s 158BC is not valid. (ii) Where there is a conflict between the Special Bench of the ITAT and a non-jurisdictional High Court, the High Court decision has to be followed. Godavari Devi Saraf 119 ITR 589 (Bom) reconciled with Thana Electricity 206 ITR 727 (Bom) and followed. (iii) Where the appeal is decided on a preliminary issue, not necessary to decide the other issues in the appeal. Note: The Tribunal followed the decision of the Gauhati High Court in Bandana Gogoi vs. CIT 289 ITR 28 (Gau) instead of the ITAT Lucknow Special Bench in Naval Kishore vs. DCIT 87 ITD 407. See also:Atul Glass Industries vs. DCIT (ITAT Delhi), Vin Vish Corporation vs. ACIT (ITAT Mumbai) & Tulika Mishra vs. JCIT (ITAT Delhi).