https://www.taxtmi.com/caselaws?id=340475 The High Court of Patna ruled in a case challenging a Commissioner's order in a block assessment matter under the Income-tax Act, 1961. The issue centered on the necessity of serving a notice under section 143(2) before conducting a block assessment. The Court held that the Commissioner's dismissal of the Hotel Blue Moon judgment, which mandated such notice, was incorrect. Consequently, the Court invalidated the assessment order, emphasizing the importance of adhering to procedural requirements like issuing notices under section 143(2) for block assessments. The petition was granted, and the Commissioner's order was overturned. en-us Thu, 15 Dec 2016 00:00:00 +0530 Wed, 22 Mar 2017 08:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340475 The High Court of Patna ruled in a case challenging a Commissioner's order in a block assessment matter under the Income-tax Act, 1961. The issue centered on the necessity of serving a notice under section 143(2) before conducting a block assessment. The Court held that the Commissioner's dismissal of the Hotel Blue Moon judgment, which mandated such notice, was incorrect. Consequently, the Court invalidated the assessment order, emphasizing the importance of adhering to procedural requirements like issuing notices under section 143(2) for block assessments. The petition was granted, and the Commissioner's order was overturned. Case-Laws Income Tax Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340475