2019 (12) TMI 505

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....ciating the provisions of section 143(2) mandate that the AO served on the assessee a notice calling for evidence on which it may rely in support of the return of income and, in the instant case, a letter dated 29.05.2002 had been issued to the assessee, subsequent to the filing of return of income which substantially complies with the aforesaid provisions inasmuch as the additions to the total income made in the assessment order relate to issues raised in the said letter, on which the explanation of the assessee had been sought? ii) Whether on the facts and circumstances of the case and in Law, the Tribunal has erred in holding the assessment as void for the purported failure of the AO in not granting a minimum of 15 days for fili....

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....ted that after filing of the return, no scrutiny assessment notice was issued. That being the position, the appellant would be covered by the Supreme Court decision in the case of Assistant Commissioner of Income Tax, Hotel Blue Moon reported in [2010] 188 Taxman 113 (SC) in which it was held as under: "15) We may now revert back to Section 158 BC(b) which is the material provision which requires our consideration. Section 158 BC(b) provides for enquiry and assessment. The said provision reads "that the assessing officer shall proceed to determine the undisclosed income of the Block period in the manner laid down in Section 158 BB and the provisions of Section 142, sub-section (2) and (3) of Section 143, Section 144 and Section 145....

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....be dispensed with. The other important feature that requires to be noticed is that the Section 158 BC(b) specifically refers to some of the provisions of the Act which requires to be followed by the assessing officer while completing the block assessments under Chapter XIV-B of the Act. This legislation is by incorporation. This Section even speaks of sub- sections which are to be followed by the assessing officer. Had the intention of the legislature was to exclude the provisions of Chapter XIV of the Act, the legislature would have or could have indicated that also. A reading of the provision would clearly indicate, in our opinion, if the assessing officer, if for any reason, repudiates the return filed by the assessee in response to noti....