2022 (2) TMI 1427

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.... Dr. S. Muralidhar, CJ. 1. The matter is taken up through hybrid arrangement. 2. This is an appeal filed by the Revenue against an order dated 21st April, 2017 passed in ITA No.372/CTK/2015 for the assessment year 2008-09. The question of law sought to be urged by the Revenue is: 'whether the Tribunal is correct in quashing the reassessment order dated 30th January, 2015 of the Assessing Office....

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....outset drew the attention of this Court to an order passed by this Court on 17th August, 2011 in Review Petition No.441/2011 in ITA No.950/2008 (CIT v. Madhya Bharat Energy Corporation) whereby this Court reviewed its main judgment in the matter rendered on 11st July, 2011 on the ground that the said appeal had not been admitted on the question concerning the mandatory compliance with the requirem....

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....Singh (1996) 3 SCC 525. The Court notes the said a case arose out of a challenge to an assessment order and not a re-assessment order and examined the effect of non-service of notice under Section 143 (2) of the Act in that context. 7. However, in the context of reopening of assessment, as a result of block assessment proceedings, the Supreme Court in Assistant Commissioner Income Tax v. Hotel Bl....