Allowing the appeal of the assessee the Court held that the assessment completed under section 158BC without a notice under section 143(2) is bad in law. Not curable defects.
Chand Bihari Agrawal v. CIT (Central) (2023) 295 Taxman 468 /(2024) 460 ITR 270(Patna)(HC)
S. 158BC : Block assessment-No notice is issued under section 143(2) of the Act-Not curable defects-Order is bad in law. [S. 143(2), 292BB]