2012 (10) TMI 617

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.... illegal for want of service of notice u/s 143 (2) whereas there is no such requirement in block search asstt. proceedings because the return therein is not filed u/s 139 (1) or in response to notice u/s 142 (1) but in response to notice u/s 158BC. 2. Whether Hon'ble ITAT erred in holding the asstt. to be void and illegal for want of service of notice u/s 143 (2) whereas the requirement of issuing notice u/s 143 (2) is only procedural which may be inferred to have been acquiesced in or waived from the conduct of the assessee." 3. The search and seizure operation was carried out under Section 132 of the Income Tax Act, 1961 (in short, the Act) on 23.8.1996 at the business and residential premises of Jindal group of cases. The notices unde....

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....al, appearing for the Income Tax Department, submits that once a notice under Section 158-BC has been given, and that the assessee has knowledge of the proceedings, and that the AO decided to proceed to make assessment in view of the materials found during the search, the notice under Section 143 (2) was not mandatory. 6. Shri Ashish Bansal, appearing for the respondent-assessees has relied upon a judgment of Supreme Court in Asstt. CIT v. Hotel Blue Moon, (2010) 321 ITR 362 (SC), which has been followed by this Court in CIT vs. Mukesh Kumar Agrawal, (2012) 345 ITR 29 (All) and Income Tax Appeal No. 180 of 2005 (Nawal Kishore & Sons Jewellers vs. the Commissioner of Income-tax, Kanpur) decided on 10.7.2012. He submits that in Asstt. CIT v.....