Itxa/106/2012 Of The Commissioner Of Income Tax - Ii v. Harakchand U. Khinvasara (Huf)

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(LOD) NO.1457 OF 2011 The Commissioner of Income Tax-II, Pune ..Appellant. V/s. Shri Harakchand U. Khinvasara (HUF)..Respondent. Mr. Vimal Gupta for the appellant.Ms. Beena Pillai for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 11TH JANUARY, 2012 P.C. :- 1.Whether the ITAT was justified in holding that the Block assessment was invalid on the ground that the notice under Section 143(2) of the Income Tax Act, 1961 was not served upon the assessee within the prescribed period, is the question raised in this appeal. 2.The Block period involved herein is 1-4-1990 to 9-11-2000. Counsel for the revenue states that the aforesaid question is covered against the revenue by the decision of the Apex Court in the case of ACIT V/s. Hotel Blue Moon reported in [2010] 321 ITR 362 (SC) and the decision of this Court in the case of The Commissioner of Income Tax, Central-II, Mumbai V/s. Shri Jayraj Kapadia [Income Tax Appeal No.5487 of 2010] decided on 15[th] July, 2011. In these view of the matter, the appeal is dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)