https://www.taxtmi.com/caselaws?id=177302 The tribunal declared the block assessment order null and void due to the non-issuance of a mandatory notice under section 143(2). The assessee's appeal was allowed, as the absence of this notice invalidated the assessment under section 158BC, in line with a precedent from the Gauhati HC. Consequently, the Revenue's appeal was dismissed as infructuous, given the quashing of the assessment order by the AO. en-us Wed, 21 Mar 2007 00:00:00 +0530 Tue, 30 Jan 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177302 The tribunal declared the block assessment order null and void due to the non-issuance of a mandatory notice under section 143(2). The assessee's appeal was allowed, as the absence of this notice invalidated the assessment under section 158BC, in line with a precedent from the Gauhati HC. Consequently, the Revenue's appeal was dismissed as infructuous, given the quashing of the assessment order by the AO. Case-Laws Income Tax Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177302