https://www.taxtmi.com/caselaws?id=472414 Notice under section 143(2) in a block assessment under Chapter XIV-B raises the extent to which regular assessment procedures apply so far as may be. The key issues concern whether the proviso prescribing the notice time limit governs such block assessments and whether timely notice is required to satisfy audi alteram partem requirements. en-us Mon, 05 Jul 2010 00:00:00 +0530 Mon, 12 Oct 2026 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472414 Notice under section 143(2) in a block assessment under Chapter XIV-B raises the extent to which regular assessment procedures apply so far as may be. The key issues concern whether the proviso prescribing the notice time limit governs such block assessments and whether timely notice is required to satisfy audi alteram partem requirements. Case-Laws Income Tax Mon, 05 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472414