https://www.taxtmi.com/caselaws?id=385021 The High Court held that the non-issuance of notice under Section 143(2) in block assessment proceedings under Section 158BC was fatal. Citing the mandatory nature of such notices in block assessments, the Court set aside the Tribunal's decision and allowed the appeal in favor of the assessee. The judgment emphasized the importance of procedural compliance, particularly in block assessment proceedings, and reiterated the necessity of issuing Section 143(2) notices for a fair assessment process. en-us Wed, 21 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385021 The High Court held that the non-issuance of notice under Section 143(2) in block assessment proceedings under Section 158BC was fatal. Citing the mandatory nature of such notices in block assessments, the Court set aside the Tribunal's decision and allowed the appeal in favor of the assessee. The judgment emphasized the importance of procedural compliance, particularly in block assessment proceedings, and reiterated the necessity of issuing Section 143(2) notices for a fair assessment process. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385021