https://www.taxtmi.com/caselaws?id=472413 Application of the notice requirement under section 143(2) to block assessments under Chapter XIV-B involves the statutory qualification "so far as may be", the proviso prescribing the notice time limit, and compliance with principles of natural justice, including audi alteram partem. The key legal focus is whether and how the regular assessment notice procedure and its temporal limits operate within the special block-assessment framework. en-us Thu, 17 Sep 2009 00:00:00 +0530 Mon, 12 Oct 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472413 Application of the notice requirement under section 143(2) to block assessments under Chapter XIV-B involves the statutory qualification "so far as may be", the proviso prescribing the notice time limit, and compliance with principles of natural justice, including audi alteram partem. The key legal focus is whether and how the regular assessment notice procedure and its temporal limits operate within the special block-assessment framework. Case-Laws Income Tax Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472413