1 itxa237-06 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.237 OF 2006 Dewanchand Ramsaran Industries, Mumbai ..Appellant. Versus Dy Commissioner of Income Tax, Circle 6(2), Mumbai ..Respondent. Mr.Atul K. Jasani for the appellant. Mr.Suresh Kumar for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 21 July, 2010. P.C. : 1. The appeal was admitted on the following substantial questions of law : “1. Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding an assessment of undisclosed income framed under Section 158BC(c) read with Section 143(3) of the Act even though the notice under Section 143(2) of the Act had been admittedly issued beyond the stipulated period of one year from the end of the month in which the return was filed by the assessee ? 2. Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that non- issuance of notice under Section 143(2) of the Act within the stipulated time was only an irregularity which was curable and therefore the block assessment order passed in violation of such requirement could not be declared as null and void ? 2 itxa237-06 2. The learned Counsel appearing on behalf of the appellant and Counsel for the respondent are agreed in stating before the Court that these issues will stand covered in favour of the assessee and against the Revenue by the judgment of the Supreme Court in Assistant Commissioner of Income Tax V/s. Hotel Blue Moon1. In view of the statement which has been made by the Counsel, the questions of law shall stand answered in the negative, in favour of the assessee and against the Revenue. 3. The appeal is accordingly disposed of. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.) 1 [2010] 321 ITR 362 (SC)