Supreme Court · 2010 INSC 75 · Decided 2 February 2010
Assistant Commissioner of Income Tax and ANR. v. M/S. Hotel Blue Moon
- Court
- Supreme Court of India
- Citation
- 2010 INSC 75 · [2010] 2 S.C.R. 282
- Case number
- CIVIL APPEAL No. 1198/2010
- Decided
- 2 February 2010
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 143(2)
Headnote
Income Tax Act, 1961: s.143(2) - Issuance of notice on C assessee under s. 143(2) for block assessment proceedings - Requirement of - Held: Is mandatory. The question which arose for consideration in these appeals was whether service of notice on the assessee 0 under Section 143(2) of 1961 within the prescribed period of time for framing the block assessment under Chapter XIV-B is mandatory for assessing the undisclosed income detected during search conducted under Section 132 of the Act. E Dismissing the appeals, the Court HELD: 1.1. Chapter XIV-B of the Income Tax Act,
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