https://www.taxtmi.com/caselaws?id=192256 A notice under section 143(2) issued beyond the then applicable one-year limitation was held to be invalid in block assessment proceedings. The return had been filed on 04.05.1999, but the notice was issued on 09.08.2002, well after the prescribed period. Applying Hotel Blue Moon, the text states that service of notice within the statutory time was mandatory and that failure to do so was not a curable procedural irregularity. The assessment proceedings initiated on the basis of the belated notice were therefore vitiated. en-us Mon, 05 Apr 2010 00:00:00 +0530 Wed, 20 Sep 2023 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192256 A notice under section 143(2) issued beyond the then applicable one-year limitation was held to be invalid in block assessment proceedings. The return had been filed on 04.05.1999, but the notice was issued on 09.08.2002, well after the prescribed period. Applying Hotel Blue Moon, the text states that service of notice within the statutory time was mandatory and that failure to do so was not a curable procedural irregularity. The assessment proceedings initiated on the basis of the belated notice were therefore vitiated. Case-Laws Income Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192256