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TMI Blog2022 (11) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Assistant Commissioner of Income Tax Anr. vs. Hotel Blue Moon [ 2010 (2) TMI 1 - SUPREME COURT] wherein it was held that if an assessment is to be completed under Section 143(3) read with Section 158BC, notice under Section 143(2) should be issued within one year from the date of filing of the block return. Omission on the part of the assessing authority to issue notice under Section 143(2) cannot be a procedure irregularity and is not curable and, therefore, the requirement of notice under Section 143(2) cannot be dispensed with. Very recently, the Hon ble Supreme Court in the case of Assistant Commissioner of Income Tax vs. S.K. Industries [ 2022 (7) TMI 1345 - SC ORDER] dismissed the Special Leave Petition filed by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantial error in law so far as per Section 292BB of the Act, the jurisdiction cannot be challenged in appeal state as the assessee did not challenge the same before the lower authorities and without objection participated in the assessment proceedings accepting the notice under Section 143(2) of the Income Tax Act, 1961 a valid notice ? (iii) Whether the impugned order of the Learned Tribunal is erroneous and perverse as it failed to consider the fact that in so far as jurisdiction of the assessing officer is concerned, it is the duty of the assessee to apply and change his address in the PAN database which the assessee failed to perform ? We have heard Mr. Soumen Bhattacharjee, learned standing counsel appearing for the appellant/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted and the said section cannot be made applicable to the assessee s case. Very recently, the Hon ble Supreme Court in the case of Assistant Commissioner of Income Tax vs. S.K. Industries reported in [2022] 141 taxmann.com 569 (SC) dismissed the Special Leave Petition filed by the revenue against the order of the High Court holding that where the assessing officer of a particular Circle passed an assessment order under Section 143(3) without issuing notice under Section 143(2) and only in pursuance with the notice issued under Section 143(2), he had no jurisdiction over the assessee at the relevant time and such assessment order was liable to be set aside. It is the submission of the learned standing counsel for the Department th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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