https://www.taxtmi.com/caselaws?id=13220 The court determined that the failure to issue a notice under section 143(2) in block assessment cases invalidates the assessment order. It held that sections 142 and 143(2) and (3) are mandatory when the Assessing Officer conducts an inquiry following a return under section 158BC(a). Consequently, the assessment order was deemed procedurally and jurisdictionally flawed. The court ruled in favor of the assessee, setting aside the lower authorities' orders and allowing the appeal. en-us Tue, 09 Jan 2007 00:00:00 +0530 Sat, 24 Feb 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13220 The court determined that the failure to issue a notice under section 143(2) in block assessment cases invalidates the assessment order. It held that sections 142 and 143(2) and (3) are mandatory when the Assessing Officer conducts an inquiry following a return under section 158BC(a). Consequently, the assessment order was deemed procedurally and jurisdictionally flawed. The court ruled in favor of the assessee, setting aside the lower authorities' orders and allowing the appeal. Case-Laws Income Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13220