ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

C.A. No.-001198-001198 - 2010Supreme Court02 February 201019 pages
For Petitioner: B. V. BALARAM DASFor Respondent: JAGJIT SINGH CHHABRA
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that provisions of Section 142 and sub-sections (2) and (3) of Section 143 are mandatory in block assessments when the Assessing Officer repudiates the return and proceeds with an inquiry. Therefore, a notice under Section 143(2) is required.

What were the facts?

The case concerns whether a notice under Section 143(2) of the Income Tax Act is mandatory for block assessments conducted under Chapter XIV-B, following a search under Section 132. The Assessing Officer argued it was not essential, while the assessee contended it was a prerequisite.

What were the issues?

The primary issue was the mandatory nature of issuing a notice under Section 143(2) for block assessments under Chapter XIV-B. Another issue involved the applicability of Section 68 additions.

Which sections of the Income-tax Act were involved?

Section 132,Section 143(2),Section 143(3),Section 158 BC,Section 68

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Cause title — parties, addresses and appearances
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1198 OF 2010 (Arising out of SLP(C) No. 22973 of 2007) Assistant Commissioner of Income Tax & Anr. …….Appellants Versus M/s. Hotel Blue Moon ……..Respondent WITH C.A. No. 1199/2010 @ S.L.P.(C) No.30284/2009, C.A. No. 1200/2010 @ S.L.P.(C) No.30285/2009, C.A. No.1201/2010 @ S.L.P.(C) No.30286/2009, C.A. No.1202/2010 @ S.L.P.(C) No.30287/2009, and C.A. No.1203/2010 @ S.L.P.(C) No.30288/2009

JUDGMENT H.L. Dattu,J.

1) Leave granted in all the special leave petitions. 2) These six appeals have been heard together. They arise out of similar facts and the question of law arising therefrom is the same. 3) The facts in the lead case are : This is an appeal against the judgment of the High Court of Guwahati in a appeal under Section 260A of the Income Tax 1

Act, 1961, hereinafter referred to as `the Act’, and the point that is raised for our determination is, whether issue of notice under Section 143(2) of the Act within the prescribed time for the purpose of block assessment under Chapter XIV-B of the Act is mandatory

The order continues below.

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