1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2259 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Zeus Air Services Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. R. Murlidhar with B.G. Yewale i/b. Rajesh & Co. for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 22ND FEBRUARY, 2010 P.C. :- 1. The appeal was admitted on 11th January, 2010 on the following substantial question of law:- “ Whether on the facts and circumstances of the case, the Tribunal was correct in law in holding that as the assessing officer failed to issue a notice u/s.143(2) within the period of 12 months from the end of the month in which the assessee filed the return for the block period, there is fetter on the power of the AO to make the assessment and hence the assessment made by AO is null and void ? “ 2. Learned counsel appearing on behalf of the Revenue states that the issue is covered against the Revenue by the judgment of the Supreme Court in Assistant Commissioner of Income Tax & Anr. V/s. M/s. Hotel Blue Moon [Civil Appeal No.1198/10] decided on 2nd February, 2010 and the substantial question of law stands answered against the Revenue in terms of the judgment of the Supreme Court. The appeal is accordingly disposed of. There shall be no order as to costs. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)