https://www.taxtmi.com/caselaws?id=276811 The court dismissed both appeals, affirming that the block assessment without timely notice u/s 143(2) was invalid. The ITAT's rectification under section 254(2) was deemed justified based on the Supreme Court's ruling in Hotel Blue Moon, which mandates timely issuance of notice for block assessments. en-us Fri, 05 Jul 2013 00:00:00 +0530 Sat, 17 Nov 2018 17:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276811 The court dismissed both appeals, affirming that the block assessment without timely notice u/s 143(2) was invalid. The ITAT's rectification under section 254(2) was deemed justified based on the Supreme Court's ruling in Hotel Blue Moon, which mandates timely issuance of notice for block assessments. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276811