https://www.taxtmi.com/caselaws?id=56545 The Tribunal invalidated a notice issued under s. 158BC due to improper service, rendering the subsequent block assessment void. The Tribunal emphasized that proper service of notice is a jurisdictional requirement that cannot be waived. Additionally, the additions of share capital and cash credits as undisclosed income were deemed unsustainable for various assessment years, leading to the quashing of the block assessment order. Consequently, the appeal by the assessee was fully allowed. en-us Tue, 31 May 2005 00:00:00 +0530 Sat, 23 Jun 2012 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56545 The Tribunal invalidated a notice issued under s. 158BC due to improper service, rendering the subsequent block assessment void. The Tribunal emphasized that proper service of notice is a jurisdictional requirement that cannot be waived. Additionally, the additions of share capital and cash credits as undisclosed income were deemed unsustainable for various assessment years, leading to the quashing of the block assessment order. Consequently, the appeal by the assessee was fully allowed. Case-Laws Income Tax Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56545