Mandatory Section 143(2) notice is required in block assessments; absence of notice vitiates the assessment.

Non-issuance of notice under Section 143(2) of the Income-tax Act is a mandatory defect, not a curable irregularity, and the same requirement applies in block assessment proceedings under Chapter XIV-B. Where no such notice is issued, the assessment cannot be sustained and is vitiated for want of compliance with the statutory requirement.

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Issues: Whether non-issuance of notice under Section 143(2) of the Income-tax Act, 1961 vitiated the block assessment made under Chapter XIV-B of the Income-tax Act, 1961.

Analysis: The requirement of notice under Section 143(2) is mandatory and is not a mere procedural formality. The absence of such notice cannot be treated as a curable irregularity. The same requirement applies even in block assessment proceedings under Chapter XIV-B, and assessment cannot be sustained where no notice under Section 143(2) was issued.

Conclusion: The assessment stood vitiated for want of mandatory notice under Section 143(2) of the Income-tax Act, 1961, and the issue was answered against the Revenue and in favour of the Assessee.

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