Defects in Block Assessment notice can’t vitiate its validity, if assessee participates in proceedings

HIGH COURT OF MADRAS K. Sakthivel versus Assistant Commissioner of Income-tax TC (A) NO. 1083 OF 2005 JUNE 14, 2012 JUDGMENT Mrs. Chitra Venkataraman, J. The assessee is on appeal as against the order of the Income Tax Appellate Tribunal relating to assessment year for the period 1.4.1989 to 1990-91. The above Tax Case (Appeal) was admitted on the following substantial questions of law:- “(a)  Whether the notice issued under Sec.158 B.D. of the Income Tax Act, 1961 is sustainable in law if it does not mention the block period ? (b)  Whether non-mentioning of the block ...