https://www.taxtmi.com/caselaws?id=178741 The Tribunal upheld the decision that the return filed by the assessee for the block period was considered 'non est' due to being filed beyond the prescribed period. Consequently, the AO correctly proceeded with the assessment without issuing a notice under section 143(2), as the return was invalid. Various additions made by the AO were upheld as the assessee did not contest them during the appellate hearing. The Tribunal dismissed the appeal, affirming the completion of assessment without the need for a notice under section 143(2). en-us Thu, 29 Dec 2011 00:00:00 +0530 Thu, 11 Feb 2016 18:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178741 The Tribunal upheld the decision that the return filed by the assessee for the block period was considered 'non est' due to being filed beyond the prescribed period. Consequently, the AO correctly proceeded with the assessment without issuing a notice under section 143(2), as the return was invalid. Various additions made by the AO were upheld as the assessee did not contest them during the appellate hearing. The Tribunal dismissed the appeal, affirming the completion of assessment without the need for a notice under section 143(2). Case-Laws Income Tax Thu, 29 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178741