https://www.taxtmi.com/caselaws?id=12743 The dominant issue was whether block assessment proceedings under Chapter XIV-B were invalid for want of a notice by the Commissioner and whether the assessment was void ab initio. The HC held that notices issued by the AO to whom the case records were transferred were valid, and Chapter XIV-B was properly invoked. It further held that s.158BG does not mandate issuance of any notice by the Commissioner; it only requires prior approval of the Commissioner before the AO passes the assessment order, which had been duly obtained. Consequently, no jurisdictional defect or illegality vitiated the assessment, and the appeal was dismissed. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 22 Dec 2025 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12743 The dominant issue was whether block assessment proceedings under Chapter XIV-B were invalid for want of a notice by the Commissioner and whether the assessment was void ab initio. The HC held that notices issued by the AO to whom the case records were transferred were valid, and Chapter XIV-B was properly invoked. It further held that s.158BG does not mandate issuance of any notice by the Commissioner; it only requires prior approval of the Commissioner before the AO passes the assessment order, which had been duly obtained. Consequently, no jurisdictional defect or illegality vitiated the assessment, and the appeal was dismissed. Case-Laws Income Tax Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12743