INCOME TAX ACT, 1961

Search and seizure - Block assessment -Non service of notice under section 143(2) -Held :Block assessment could not be made by assessing officer when no notice under section 143(2) was served upon assessee before the assessment proceedings and further proviso to section 292BB was not applicable in a case where the authority did not had jurisdiction to proceed further and make assessment .

Income Tax Act, 1961 Section 158BC

Case law analysis : Asstt. CIT v. Hotel Blue Moon 2010 TaxPub(DT) 1434 (SC) : (2010) 321 ITR 362 (SC) and CIT v. Mukesh Kumar Agrawal (2012) 345 ITR 29 (All.)

Decision : In favour of assessee.

IN THE ALLAHABAD HIGH COURT

R. K. AGRAWAL & B. AMIT STHALEKAR JJ.

CIT and Anr. v. Bihari Lal Agrawal

Income Tax Appeal No. 288 of 2011

2 March, 2012

Appellantby : A.N. Mahajan

Respondent by : Siddharth Paihak