https://www.taxtmi.com/caselaws?id=215985 The block assessment was held unsustainable because notice under section 143(2) was not issued within the prescribed time in proceedings under sections 158BD and 158BC. The tribunal treated the service of a timely section 143(2) notice as mandatory by incorporation into block assessment procedure, and held that the delay went to the root of jurisdiction rather than amounting to a curable irregularity. It also held that the assessee could raise this pure question of law under Rule 27, as it directly affected the validity of the assessment. The revenue's appeal was dismissed and the assessment in favour of the assessee was sustained. en-us Wed, 25 Apr 2012 00:00:00 +0530 Mon, 27 Aug 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215985 The block assessment was held unsustainable because notice under section 143(2) was not issued within the prescribed time in proceedings under sections 158BD and 158BC. The tribunal treated the service of a timely section 143(2) notice as mandatory by incorporation into block assessment procedure, and held that the delay went to the root of jurisdiction rather than amounting to a curable irregularity. It also held that the assessee could raise this pure question of law under Rule 27, as it directly affected the validity of the assessment. The revenue's appeal was dismissed and the assessment in favour of the assessee was sustained. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215985