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TMI Blog2013 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 143 (2), the issuance of notice is mandatory and that the very foundation of the jurisdiction under Section 158-BC of the Act requires a notice to be served on the person, who is found to have undisclosed income. The requirement of notice under Section 143 (2) cannot be dispensed with – Decided against the Revenue. - Income Tax Appeal No. - 157 of 2009 - - - Dated:- 24-7-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Dhananjai Awasthi For the Respondent : Ashish Bansal ORDER 1. We have heard Sri Dhananjai Awasthi for the appellant-department. Sri Ashish Bansal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 (t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321 ITR 362 (SC)] held as follows:- "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. Hotel Blue Moon (supra) the Supreme Court has put the controversy at rest, in holding that where in response to notice under Section 158-BC (a) of the Act relating to the block assessment, the Assessing Officer, for any reason repudiates the return filed by the assessee, the AO mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 notice under Section 143 (2) is necessary, where for any reason the AO repudiates the return filed by the assessee in response to the notice under Section 158 BC (a) relating to the block assessment. Rule 292-BB of the Act is a rule of evidence, and not a rule which dispenses w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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