https://www.taxtmi.com/caselaws?id=55042 CBDT notifications under section 120 governed territorial jurisdiction for requisition powers, and a Director outside the specified territorial area lacked authority to issue a warrant under section 132A; the requisition was therefore invalid and the resulting block assessment could not stand. A notice under section 158BC also had to allow not less than 15 days for filing the block return, so a direction to file it "within 15 days" breached the mandatory requirement. That defect was treated as substantive and not curable under section 292B, rendering the notice bad in law and the block assessment void ab initio. en-us Mon, 16 May 2005 00:00:00 +0530 Sat, 07 Jul 2012 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55042 CBDT notifications under section 120 governed territorial jurisdiction for requisition powers, and a Director outside the specified territorial area lacked authority to issue a warrant under section 132A; the requisition was therefore invalid and the resulting block assessment could not stand. A notice under section 158BC also had to allow not less than 15 days for filing the block return, so a direction to file it "within 15 days" breached the mandatory requirement. That defect was treated as substantive and not curable under section 292B, rendering the notice bad in law and the block assessment void ab initio. Case-Laws Income Tax Mon, 16 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55042