|DATE:||(Date of pronouncement)|
|DATE:||December 4, 2008 (Date of publication)|
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) .