2014 (2) TMI 517

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..... annot be a procedural irregularity and the same is not curable, and therefore, the requirement of notice cannot be dispensed with – thus, the Assessing Officer failing to issue notice within time limit merely because the assessee participated or that the notice was issued later on would not cure the jurisdictional defect – Decided against Revenue.
Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Varun K Patel, Adv. For the Respondent : None JUDGMENT (Per : Honourable Mr. Justice Akil Kureshi) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 28.6.2013 raising following questions for our consideration:- "(a) Whether in the facts and circumstances of the case, th .....

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..... ions asking the Appellate Commissioner to pass fresh order in accordance with law. 4. In the second round, the Appellate Commissioner passed order dated 11.2.2008 annexed at Annexure-B to the appeal and held that in absence of a valid notice under section 143(2) of the Act within the time permitted, the block assessment order itself was invalid. He accordingly declared the same as bad in law and refused to enter into the merits of the additions made by the Assessing Officer. 5. The order of CIT(Appeals) came to be challenged by the Revenue before the Tribunal. The Tribunal by the impugned order dated 28.6.2013 confirmed the view of CIT(Appeals) and dismissed the Revenue's appeal. The Tribunal placed reliance on the decision of the Apex Co .....

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..... enue is that the expression" so far as may be apply" indicates that it is not expected to follow the provisions of section 142, sub-sections(2) and (3) of section 143 strictly for the purpose of block assessments. We do not agree with the submissions of the learned counsel for the Revenue, since we do not see any reason to restrict the scope and meaning of the expression "so far as may be apply". In our view, where the Assessing Officer in repudiation of the return filed under section 158BC(a) proceeds to make an enquiry, he has necessarily to follow the provisions of section 142, sub-sections(2) and (3) of section 143." 8. In view of this position, failure on the part of the Assessing Officer to issue notice within the prescribed time mus .....

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