https://www.taxtmi.com/caselaws?id=217679 The court held that the notice under Section 143(2) is necessary in block assessment proceedings when the Assessing Officer rejects the return filed by the assessee in response to the notice under Section 158-BC. The court emphasized the mandatory nature of the notice under Section 143(2) and clarified that Section 292-BB of the Income Tax Act is a rule of evidence, not a provision that eliminates the need for such notice. Consequently, both appeals by the Income Tax Department were dismissed in favor of the respondent-assessees. en-us Thu, 11 Oct 2012 00:00:00 +0530 Sat, 20 Oct 2012 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217679 The court held that the notice under Section 143(2) is necessary in block assessment proceedings when the Assessing Officer rejects the return filed by the assessee in response to the notice under Section 158-BC. The court emphasized the mandatory nature of the notice under Section 143(2) and clarified that Section 292-BB of the Income Tax Act is a rule of evidence, not a provision that eliminates the need for such notice. Consequently, both appeals by the Income Tax Department were dismissed in favor of the respondent-assessees. Case-Laws Income Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217679