Dismissing the appeal of the Revenue the Court held that assessment order passed assessing undisclosed income of assessee under section 158BC without issuing any notice under section 143(2), impugned assessment order would stand vitiated for want of said mandatory notice .Followed , Asstt. CIT v. Hotel Blue Moon [2010] 188 Taxman 113 (SC)
CIT v. Sodder Builder & Developers (P.) Ltd. [2020] 115 taxmann.com 251 (Bom)( HC)
S. 158BC : Block assessment – No assessment could be made under section 158BC without issuing a notice u/s. 143(2) .[ S.143(2), 260A ]
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