Supreme Court of India
Assistant Commissioner of Income Tax and Anr. v. M/s. Hotel Blue Moon
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: s.143(2) - Issuance of notice on assessee under s. 143(2) for block assessment proceedings - Requirement of - Held: Is mandatory. The question which arose for consideration in these appeals was whether service of notice on the assessee 0 under Section 143(2) of the Income Tax Act, 1961 within the prescribed period of time for framing the block assessment under Chapter XIV- is mandatory for assessing the undisclosed income detected during search conducted under Section 132 of the Act. Dismissing the appeals, the Court HELD: 1.1. Chapter XIV- of the Income Tax Act, 19'61
Where later benches applied it
- 2013 The Assistant Commissioner of Income Tax, Chennai v. M/s A.R. Enterprises
- 2023 K.L. Swamy v. The Commissioner of Income Tax & Anr.
- 2019 Principal Commissioner of Income Tax, Mumbai v. M/s I-ven Interactive Limited, Mumbai
- 2019 Commissioner of Income Tax v. Laxman Das Khandelwal
Of those, 1 relied on · 3 referred to
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