Case Law Details
Case Name : ACIT & Anr. Vs M/s. Hotel Blue Moon (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Chapter XIV-B provides that where a search u/s 132 is conducted, the AO shall determine the undisclosed income for the block period. S. 158 BC(b) provides that in making the block assessment the provisions of s. 143 (2) shall “so far as may be, apply”. The Supreme Court had to consider whether a block assessment order passed without service of notice on the assessee u/s 143(2) within the prescribed period of time was valid. HELD, deciding in favour of the assessee:
(i) While notice u/s 143 (2) is not necessary if
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