Section 158BC notice with insufficient return time is void ab initio and cannot be cured by Section 292B

A notice under Section 158BC requiring a block return within only 15 days was contrary to Chapter XIV-B, which mandates a period of not less than 15 days and not more than 45 days. Because the notice granted less than the minimum statutory period, it was treated as jurisdictionally defective and void ab initio, so it could not validly authorise block assessment proceedings. Section 292B did not cure the defect because that provision cannot validate a notice that is invalid for want of jurisdiction. The assessment proceedings were therefore without jurisdiction.

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Issues: Whether a notice under Section 158BC of the Income-tax Act, 1961 granting only 15 days to file the block return was invalid and void ab initio, and whether such defect could be cured by Section 292B of the Income-tax Act, 1961.

Analysis: The statutory scheme under Chapter XIV-B requires the Assessing Officer to serve a notice under Section 158BC requiring the assessee to furnish the return within a period not less than 15 days and not more than 45 days. A notice calling upon the assessee to file the return within 15 days was held to be contrary to the mandate of the provision, since it granted less than the minimum period prescribed. Such non-compliance goes to jurisdiction, and an invalid notice cannot confer authority to proceed with the block assessment. Section 292B does not validate a notice that is void for want of jurisdiction.

Conclusion: The notice was invalid and void ab initio, the assessment proceedings were without jurisdiction, and the defect was not cured by Section 292B.

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