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No Section 143(2) Notice Invalidates Section 158BC Assessment: Patna HC
Case Law Details
- Case Name
- Chand Bihari Agrawal Vs CIT (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 25/07/2023
- Courts
- All High Courts, Patna High Court
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Chand Bihari Agrawal Vs CIT (Patna High Court)
The Patna High Court allowed the assessee’s appeal after re-framing three questions of law concerning the validity of a block assessment under Section 158BC of the Income-tax Act. The case arose from a search conducted on 27.02.2003, following which a notice under Section 158BC was issued requiring the assessee to file a block return. A subsequent notice under Section 142(1) was issued, and the assessee filed a return on 22.11.2004 declaring undisclosed income of ₹2,25,000. The Assessing Officer completed the assessment under Section 158BC wit...
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