2017 (3) TMI 978

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..... [2005 (2) TMI 824 - Supreme Court Of India ] and State of Punjab v. Shamlal Murari [1975 (10) TMI 105 - SUPREME COURT] - Held that:- In Hotel Blue Moon (supra), it is categorically held that the block assessment cannot be framed until notice under section 143(2) has been served upon the assessee. Since the Commissioner of Income-tax (Appeals) has recorded a finding that notice was not served, th .....

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..... ted:- 15-12-2016 - Hemant Gupta (ACJ) And Arvind Srivastava, JJ. For the Petitioner : Ajay Kumar Rastogi and Ms. Shilpi Keshri, Advocates For the Respondent : Archana Sinha Alias Archana Shahi, Senior Standing Counsel, Income-tax and Alok Kumar, Advocate JUDGMENT Hemant Gupta, ACJ. 1. Heard learned counsel for the parties. 2. The challenge in the present writ applicat .....

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..... the judgment in Hotel Blue Moon's case (supra), an order of assessment could not have been passed. 4. The reasoning given by the learned Commissioner that the judgment is per incuriam is based upon two Supreme Court judgments. The said finding is not tenable. Neither of the judgments refers/deals with the case of block assessment and of not serving a notice under section 143(2) which issue .....

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