2011 (6) TMI 799

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..... ct ], the appellant-revenue has challenged order dated 12.4.2007 made by the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot in IT[SS]A No. 42/Rjt/03 for the block period 1989-90 to 1998-99 and 1.4.98 to 3.9.98. 2. While admitting the appeal, this Court had, vide an order dated 22.4.2008, formulated the following substantial question of law: Whether the Appellate Tribunal is right in l .....

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..... . Hotel Blue Moon [supra] has held that if an assessment is to be completed under Section 143(3) read with Section 158-BC, notice under Section 143(2) of the Act should be issued within one year from the date of filing of block return. Omission on the part of the assessing authority to issue notice under Section 143(2) cannot be a procedural irregularity and the same is not curable and, therefore, .....

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