Validity of Block Assessment

Last updated: 02 September 2007

Court :
Tribunal

Brief :
Notice u/s 158BC is a procedural act and any mistake in such notice can be rectified u/s 292B. Hence, Block assesseement proceedings cannot be held to be void merely due to the fact that block period was mentioned wrongly in the notice and that notice was not duly served.

Citation :
Smt. Mahesh Kumari Batra Vs. Jt.CIT

Validity of Block Assessment Smt. Mahesh Kumari Batra Vs. Jt.CIT 5/25/2005 (2006) 280 ITR (AT) 34 (Amritsar) (SB) Case Fact: Whether Block assessment proceedings can be held to be void where block period was mentioned wrongly in notice and notice was not duly served. Decision: Held that issue of notice u/s 158BC is a procedural act and any mistake in such notice can be rectified u/s 292B. Hence, Block assesseement proceedings cannot be held to be void merely due to the fact that block period was mentioned wrongly in the notice and that notice was not duly served.