Notice under section 143(2) mandatory for block period assessments. High Court upholds Tribunal decision.

The High Court upheld the decision of the Income Tax Appellate Tribunal, ruling that the notice under section 143(2) of the Income Tax Act is mandatory for block period assessments. The Appellant Revenue's challenge was dismissed as the High Court found no legal error in the Tribunal's decision, citing a previous Supreme Court ruling on the matter.

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Issues involved: Challenge to order of Income Tax Appellate Tribunal regarding the service of notice u/s 143(2) of the Income Tax Act for block period assessment.

Summary:
1. The Appellant Revenue challenged the order of the Income Tax Appellate Tribunal, Ahmedabad Bench 'A', questioning the cancellation of assessment for the block period due to non-service of notice u/s 143(2) of the Act.

2. Both parties acknowledged that the issue was settled by the Supreme Court in Assistant Commissioner of Income Tax v. Hotel Blue Moon, where it was held that the notice u/s 143(2) is mandatory for block period assessments.

3. The High Court found no legal flaw in the Tribunal's decision, citing the Apex Court's ruling, and concluded that no substantial question of law arose for interference. Therefore, the Appeal was dismissed.

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