https://www.taxtmi.com/caselaws?id=204334 The High Court held that the issuance and service of notice under Section 143(2) within the prescribed period is mandatory for block assessments under Section 158BC. Failure to comply renders block assessment orders illegal and without jurisdiction. The Court emphasized that the defect of non-service of notice under Section 143(2) is not curable under Section 292B and remanding the matter to the Assessing Officer does not rectify the jurisdictional error. The Court allowed both appeals, setting aside the Tribunal's orders, and reaffirmed the mandatory nature of the notice requirement for block assessments. en-us Mon, 19 Apr 2010 00:00:00 +0530 Mon, 24 Dec 2012 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204334 The High Court held that the issuance and service of notice under Section 143(2) within the prescribed period is mandatory for block assessments under Section 158BC. Failure to comply renders block assessment orders illegal and without jurisdiction. The Court emphasized that the defect of non-service of notice under Section 143(2) is not curable under Section 292B and remanding the matter to the Assessing Officer does not rectify the jurisdictional error. The Court allowed both appeals, setting aside the Tribunal's orders, and reaffirmed the mandatory nature of the notice requirement for block assessments. Case-Laws Income Tax Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204334