https://www.taxtmi.com/caselaws?id=65410 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Income Tax (Appeals), due to the invalidity of the block assessment as no statutory notice under section 143(2) was issued within the prescribed period, rendering the assessment proceedings null and void. The Tribunal relied on legal precedents requiring such notice for assessments under Chapter XIV-B, ultimately quashing the assessment. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 07 Aug 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65410 The Tribunal allowed the appeal, setting aside the order of the Commissioner of Income Tax (Appeals), due to the invalidity of the block assessment as no statutory notice under section 143(2) was issued within the prescribed period, rendering the assessment proceedings null and void. The Tribunal relied on legal precedents requiring such notice for assessments under Chapter XIV-B, ultimately quashing the assessment. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65410