I noticed this one below. "Set aside" normally means 'put off for a later date' because the accused never got notice of what they were taken to court for, doesn't it?
If this is another BKWSU or Vishnu Party plot against Virendra Dev Dixit, it is amazing how much **** they are throwing at him to deal with, just to grind him down. Please note that although I raise difficult issues, in most case they are example to clear Virendra Dev Dixit's and the PBKs' name not defame it.
When I look at such papers it always amazes me how much India took and benefited from the British intervention in its history. As complex as it is, where would India have been if it had had to invent its own judiciary and legal system?
Allahabad High Court
VIRENDRA DEV DIXIT & ORS.
ASSISTANT COMMISSIONER OF INCOME TAX
Decided on: April 19, 2010
Income Tax - TMI - 204334 - HC Virendra Dev Dixit Versus Assistant Commissioner of Income-tax - (Allahabad High Court )
Limitation - Service of notice - Block assessment - Held that:- the service of notice on the assessee u/s 143(2) within the prescribed period of time is a pre-requisite for framing the block assessment under Chapter XIV-B of the Act is mandatory.
Non-issuance of notice is not a mere procedural irregularity and the same is not curable. For the purpose of Chapter XIV-B of the Act, for the determination of undisclosed income for a block period under the provisions of section 158BC the provisions of section 142 and subsections (2) and (3) of section 143 are applicable and no assessment could be made without issuing notice under section 143(2) of the Act within the time specified. Where the Assessing Officer in repudiation of the return filed u/s 158BC(a) proceeds to make an enquiry, he has necessarily to follow the provisions of section 142 and sub-sections (2) and (3) of section 143.
Hence, the Tribunal that the proviso to section 143(2), which provides limitation for serving of the notice, does not apply to the block assessment under section 158BC under Chapter XIV-B, is erro-neous - The order of the Tribunal as well as the order of the authority below are set aside.