https://www.taxtmi.com/caselaws?id=33243 HC held that section 143(2) is mandatory in block assessments under Chapter XIV-B where the assessing officer does not accept the return of undisclosed income; issuance/service of the 143(2) notice is a prerequisite to framing the block assessment. If the AO accepts the return as correctly reflecting affairs, no 143(2) notice is required and an order under section 158BC(c) may follow. An assessment made without complying with 143(2) in cases requiring it is invalid, not merely irregular, and questions are decided against the revenue. en-us Wed, 15 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33243 HC held that section 143(2) is mandatory in block assessments under Chapter XIV-B where the assessing officer does not accept the return of undisclosed income; issuance/service of the 143(2) notice is a prerequisite to framing the block assessment. If the AO accepts the return as correctly reflecting affairs, no 143(2) notice is required and an order under section 158BC(c) may follow. An assessment made without complying with 143(2) in cases requiring it is invalid, not merely irregular, and questions are decided against the revenue. Case-Laws Income Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33243