Chandra Bhan vs Assistant Commissioner Of Income Tax

Whether income disclosed in belated returns filed after search/requisition can be treated as undisclosed income for block assessment under section 158BC --- Held No. Whether technical defects in notice under section 158BC (non-mention of status and incorrect block period) render the block assessment order void ab initio --- Held No, as curable under section 292B when no prejudice is caused. Whether absence of notice under section 143(2) invalidates block assessment --- Held No, as validated by section 292B when full opportunity was given.