2017 (3) TMI 978

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..... 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 application is to an order passed by the Commissioner, Income-tax (Appeals)-III, Patna, on September 9, 2015 whereby, in a case of block assessment, a finding was recorded that notice under section 1 .....

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..... ased 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 was raised and decided in Hotel Blue Moon's case (supra). 5. In view of the judgment in Hotel Blue Moon's case (supra), the learned Commissioner, Income-tax (Appeals) has committed grave .....

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