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    <title>2014 (3) TMI 584 - KERALA HIGH COURT</title>
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    <description>The Court allowed the appeal, overturning the decisions of the Tribunal and Assessing Officer. It set aside the orders due to the absence of a notice under Section 143(2) of the Income Tax Act, emphasizing the non-curable nature of this omission. The judgment focused on the violation of mandatory notice requirements, the validity of the block assessment order without evidence of undisclosed income, and the legality of sustaining estimates of undisclosed income. The appeal was allowed in favor of the assessee based on the non-issuance of the crucial notice under Section 143(2).</description>
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      <title>2014 (3) TMI 584 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=245131</link>
      <description>The Court allowed the appeal, overturning the decisions of the Tribunal and Assessing Officer. It set aside the orders due to the absence of a notice under Section 143(2) of the Income Tax Act, emphasizing the non-curable nature of this omission. The judgment focused on the violation of mandatory notice requirements, the validity of the block assessment order without evidence of undisclosed income, and the legality of sustaining estimates of undisclosed income. The appeal was allowed in favor of the assessee based on the non-issuance of the crucial notice under Section 143(2).</description>
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      <pubDate>Thu, 06 Mar 2014 00:00:00 +0530</pubDate>
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