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From the Courts »
  Micro Spacematrix Solution P Ltd vs. ITO (ITAT Delhi)
 Micro Spacematrix Solution P Ltd vs. ITO (ITAT Delhi)
 CIT vs. Greenfield Hotels & Estates Pvt. Ltd (Bombay High Court)
 IndiaBulls Financial Services Ltd vs. DCIT (Delhi High Court)
 Maharao Bhim Singh of Kota vs. CIT (Supreme Court)
 Ravneet Takhar Vs. Commissioner Of Income Tax Ix And Ors.
 Jaiprakash Associates Ltd. Vs. Commissioner Of Income Tax
 Formula One World Championship Limited Vs. Commissioner Of Income Tax, International Taxation-3 And Anr.
 Commissioner Of Income Tax International Taxation-3 Delhi Vs. Formula One World Championship Ltd. And Anr.
 Reliance Communications Ltd vs. DDIT (ITAT Mumbai)
  Sushila Devi vs. CIT (Delhi High Court)

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).
 
 
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