https://www.taxtmi.com/caselaws?id=181812 A respondent in an income-tax appeal may raise a pure question of law under Rule 27 to support the order under challenge, even if the ground was not taken earlier, so long as no fresh evidence is required. The Tribunal therefore treated the assessee's objection to the validity of the assessment notice as maintainable. It further held that in block assessment proceedings the notice under section 143(2) must be issued within the mandatory time limit; on the material before it, the notice was found to be time-barred, creating a jurisdictional defect. The block assessment was therefore held invalid. en-us Tue, 23 Mar 2010 00:00:00 +0530 Mon, 25 Apr 2016 16:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181812 A respondent in an income-tax appeal may raise a pure question of law under Rule 27 to support the order under challenge, even if the ground was not taken earlier, so long as no fresh evidence is required. The Tribunal therefore treated the assessee's objection to the validity of the assessment notice as maintainable. It further held that in block assessment proceedings the notice under section 143(2) must be issued within the mandatory time limit; on the material before it, the notice was found to be time-barred, creating a jurisdictional defect. The block assessment was therefore held invalid. Case-Laws Income Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181812