https://www.taxtmi.com/caselaws?id=63797 The Tribunal ruled in favor of the assessee in a case challenging a block assessment order for undisclosed income. The Tribunal found that the notice under s. 158BC was not properly served, rendering the assessment without jurisdiction and null and void. Despite the AO's claim of hand-delivered notice, the Revenue failed to prove service. The Tribunal emphasized the importance of strict adherence to procedural requirements for assessing undisclosed income. As a result, the Tribunal quashed the orders of the CIT(A) and AO, allowing the assessee's appeal and deeming the assessment null and void. en-us Fri, 16 Jan 2004 00:00:00 +0530 Tue, 01 Feb 2011 19:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63797 The Tribunal ruled in favor of the assessee in a case challenging a block assessment order for undisclosed income. The Tribunal found that the notice under s. 158BC was not properly served, rendering the assessment without jurisdiction and null and void. Despite the AO's claim of hand-delivered notice, the Revenue failed to prove service. The Tribunal emphasized the importance of strict adherence to procedural requirements for assessing undisclosed income. As a result, the Tribunal quashed the orders of the CIT(A) and AO, allowing the assessee's appeal and deeming the assessment null and void. Case-Laws Income Tax Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63797