re: 143(2) in Block proceedings

[ddshah]

Is notice u/s. 143(2) required to be issued in Block proceedings.

Is there any decision in favour after considering the negative decision of Special Bench in Naval Kishore and recent Gauhati High Court decision saying that the notice is mandatory.

[avsonde]

See Vin Vish (Mumbai) under unreported decisions Tribunal which follows Gauhati but without considering the SB decision which was not cited and Tulika (Delhi) where both were cited and Gauhati was followed.Both cases are available on this website

[ddshah]

Is there any latest decision on the issue from Mumbai ITAT after considering Pune ITAT and Del ITAT (in 111 TTJ)?

[ashutosh majumdar]

Hi,

See the judgement in Aurangabad Holiday Resorts reported at http://www.itatonline.org/judgements_tribunal.php.

The Tribunal has considered whether the non-jurisdictional High Court can prevail over the Special bench. It is an excellent discussion of the law.

Regards,

Ashutosh.

[ddshah]

That's the decision earlier I refered to as pune itat decision. Is theer any recent decision of Mumbai Bench on similar issue?