https://www.taxtmi.com/caselaws?id=207033 A notice under Section 158BC requiring a block return within only 15 days was contrary to Chapter XIV-B, which mandates a period of not less than 15 days and not more than 45 days. Because the notice granted less than the minimum statutory period, it was treated as jurisdictionally defective and void ab initio, so it could not validly authorise block assessment proceedings. Section 292B did not cure the defect because that provision cannot validate a notice that is invalid for want of jurisdiction. The assessment proceedings were therefore without jurisdiction. en-us Wed, 14 Sep 2011 00:00:00 +0530 Fri, 25 Nov 2011 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207033 A notice under Section 158BC requiring a block return within only 15 days was contrary to Chapter XIV-B, which mandates a period of not less than 15 days and not more than 45 days. Because the notice granted less than the minimum statutory period, it was treated as jurisdictionally defective and void ab initio, so it could not validly authorise block assessment proceedings. Section 292B did not cure the defect because that provision cannot validate a notice that is invalid for want of jurisdiction. The assessment proceedings were therefore without jurisdiction. Case-Laws Income Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207033