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.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 53
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