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Mrs. Mudra Nanavati vs. DCIT (ITAT Mumbai)

COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: June 28, 2008 (Date of publication)
AY:
FILE:
CITATION:


The issue of notice under s. 143 (2) I. T. Act within the time limit is mandatory for block assessment proceedings. If notice u/s 143 (2) is issued beyond the time limit, the block assessment order passed u/s 158BC is not valid.

See also: CIT vs. Scindia HUF (Bombay High Court), ACIT vs. Parekh Marine Agencies (ITAT Mumbai), ACIT vs. Aurangabad Holiday Resorts (ITAT Pune), Atul Glass Industries vs. DCIT (ITAT Delhi), Vin Vish Corporation vs. ACIT (ITAT Mumbai) & Tulika Mishra vs. JCIT (ITAT Delhi).

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