https://www.taxtmi.com/caselaws?id=155061 In block assessment proceedings, service of notice under section 143(2) is mandatory where the Assessing Officer proceeds to verify the return under section 143(3) read with section 158BC, and failure to issue or validly serve that notice is not a curable irregularity. The record contained no order-sheet entry or cogent evidence showing issue or service of notice, and the Department failed to establish valid service on the assessee through the chartered accountant. Mere appearance as an authorised representative under section 288 was insufficient to authorise receipt of notice under section 282. The block assessment was therefore illegal and void ab initio. en-us Mon, 09 May 2011 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155061 In block assessment proceedings, service of notice under section 143(2) is mandatory where the Assessing Officer proceeds to verify the return under section 143(3) read with section 158BC, and failure to issue or validly serve that notice is not a curable irregularity. The record contained no order-sheet entry or cogent evidence showing issue or service of notice, and the Department failed to establish valid service on the assessee through the chartered accountant. Mere appearance as an authorised representative under section 288 was insufficient to authorise receipt of notice under section 282. The block assessment was therefore illegal and void ab initio. Case-Laws Income Tax Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155061