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TMI Blog2012 (10) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... d illegal for want of service of notice u/s 143 (2) whereas there is no such requirement in block search asstt. proceedings because the return therein is not filed u/s 139 (1) or in response to notice u/s 142 (1) but in response to notice u/s 158BC. 2. Whether Hon'ble ITAT erred in holding the asstt. to be void and illegal for want of service of notice u/s 143 (2) whereas the requirement of issuing notice u/s 143 (2) is only procedural which may be inferred to have been acquiesced in or waived from the conduct of the assessee." 3. The search and seizure operation was carried out under Section 132 of the Income Tax Act, 1961 (in short, the Act) on 23.8.1996 at the business and residential premises of Jindal group of cases. The notices und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal, appearing for the Income Tax Department, submits that once a notice under Section 158-BC has been given, and that the assessee has knowledge of the proceedings, and that the AO decided to proceed to make assessment in view of the materials found during the search, the notice under Section 143 (2) was not mandatory. 6. Shri Ashish Bansal, appearing for the respondent-assessees has relied upon a judgment of Supreme Court in Asstt. CIT v. Hotel Blue Moon, (2010) 321 ITR 362 (SC), which has been followed by this Court in CIT vs. Mukesh Kumar Agrawal, (2012) 345 ITR 29 (All) and Income Tax Appeal No. 180 of 2005 (Nawal Kishore & Sons Jewellers vs. the Commissioner of Income-tax, Kanpur) decided on 10.7.2012. He submits that in Asstt. CIT v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded from taking any objections in any proceedings or enquiry under the Act that the notice was not served upon him or not served upon him in time, or served upon him in an improper manner. Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do with the mandatory requirement of giving the notice and specially a notice under Section 143 (2), which is a notice giving jurisdiction to the AO to frame an assessment. 9. Shri Bharat Ji Agarwal submits that in Asstt. CIT v. Hotel Blue Moon (supra) and the judgments rendered by this Court the effect of Section 292-BB was not considered and that the matter requires reconsideration. 10. We do not agree. In Asstt. CIT v. Hotel Blue Moon (supra) it was held that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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