Zeus Air Services vs. DCIT (ITAT Mumbai)

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DATE: (Date of pronouncement)
DATE: December 4, 2008 (Date of publication)
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Where the notice u/s 143(2) was issued beyond the prescribed period HELD the AO had no power to pass a block assessment order u/s 158BC and the same was null and void.

Note: The judgement in Scindia (Bom HC) was followed.

See Also: ITO vs. Varia Pratik (ITAT A’bad) .

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