https://www.taxtmi.com/caselaws?id=75297 A notice under section 143(2) of the Income-tax Act must be validly served within the prescribed time to confer jurisdiction; service attempted after the last permissible date, including defective affixation at the assessee's premises, was treated as insufficient, and later participation could not cure the bar of limitation. In block assessment proceedings under section 158BC, section 143(2) applies as a mandatory requirement to the extent contemplated by the phrase "so far as may be apply," although no notice is needed where the Assessing Officer accepts the return of undisclosed income without further enquiry. The discussion concludes that no substantial question of law arose. en-us Wed, 02 Sep 2009 00:00:00 +0530 Tue, 06 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75297 A notice under section 143(2) of the Income-tax Act must be validly served within the prescribed time to confer jurisdiction; service attempted after the last permissible date, including defective affixation at the assessee's premises, was treated as insufficient, and later participation could not cure the bar of limitation. In block assessment proceedings under section 158BC, section 143(2) applies as a mandatory requirement to the extent contemplated by the phrase "so far as may be apply," although no notice is needed where the Assessing Officer accepts the return of undisclosed income without further enquiry. The discussion concludes that no substantial question of law arose. Case-Laws Income Tax Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75297