ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable and no assessment can be madewithout issuing notice under section 143(2) of the Act. 5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed