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Issue of statutory notice u/s 143(2) mandatory in block assessment
March, 26th 2007
The Guwahati High Court has delivered a judgement in the case of Smt. Bandana Gogoi vs CIT & Anr 289 ITR 28 (Guwahati) where it has been held that any block assessment under Chapter XIVB without issue of statutory notice under Section 143(2) shall be bad in the eye of law as the same suffers from both procedural and jurisdictional error. Thus, the judgement of the Special Bench of the ITAT in the case of Nawal Kishore and Sons vs DCIT 87 ITD 407 whereby it was held that notice under Section 143(2) is only a procedural requirement and will not invalidate the block asstt. stands overruled. It is suggested that where any block assessment has been completed without issue of notice under Section 143(2) after filing return for the block period, this legal issue can be taken up in the appeal proceedings. This being a legal issue the same can be raised at any stage of the appeal even by filing additional grounds of appeal if not already taken up in the appeal memo.
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