| Case ID |
0f721f35-b486-4964-b6ac-e2ea422f1733 |
| Body |
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| Case Number |
IT APPEAL No. 288 OF 2011 |
| Decision Date |
Mar 02, 2012 |
| Hearing Date |
|
| Decision |
The appeal was dismissed as the block assessment made by the Assessing Officer was invalid due to the lack of notice under section 143(2) served upon the assessee. The Tribunal confirmed the findings of the Commissioner (Appeals), stating that the absence of proper notice precluded the validity of the assessment process. This ruling is supported by precedents set by the Supreme Court in the Hotel Blue Moon case. The court highlighted that the provisions of section 292BB were not applicable since the assessing authority lacked jurisdiction. |
| Summary |
This case revolves around the procedural requirements under the Income-tax Act, particularly regarding the issuance of notices under section 143(2) during block assessments. The Allahabad High Court addressed the appeal filed by the Commissioner of Income Tax against the decision of the Income-tax Appellate Tribunal. The Tribunal had ruled in favor of the respondent, Bihari Lal Agrawal, on the grounds that no notice was served prior to the assessment, rendering the block assessment invalid. The court underscored the importance of adhering to statutory requirements to ensure assessments are legitimate and fair. The decision reinforced the precedent established in the Hotel Blue Moon case, emphasizing that procedural lapses cannot be overlooked, even if the taxpayer participated in the assessment proceedings. Overall, this case highlights critical aspects of tax law compliance and the necessity for authorities to follow due process in tax assessments. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
R. K. Agrawal,
B. Amit Sthalekar
|
| Lawyers |
A.N. Mahajan,
Siddharth Pathak
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Bihari Lal Agrawal
|
| Citations |
2012 SLD 3328 = (2012) 346 ITR 67
|
| Other Citations |
Asstt. CIT v. Hotel Blue Moon [2010] 321 ITR 362/188 Taxman 113 (SC),
CIT v. Mukesh Kumar Agrawal [2012] 345 ITR 29/25 taxmann.com 112 (All.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
158BC,
143(2),
292BB
|