Whether Document Obtained Under Right To Information Act Can Be Accepted As Evidence, After A Lapse Of 18 Years…

While the above can be treated as a secondary question, one more question which arose before the Hon'ble High Court of Kerala in a recent case of R Romi Vs. Commissioner of Income Tax, Thiruvananthapuram reported in 2014- TOIL-424-HC-KERALA-IT was whether a block assessment can be completed without issuing a notice u/s 143[2] of the Indian Income Tax Act. Briefing down the facts of the case, pursuant to a search U/s 132 of the Income Tax Act, 1961, the assesse was assessed U/s 143(3) of Income Tax Act read with Section 158BC, for the block period of almost ten years commencing from 01.04.1985 to 15.09.1995. Notice under Section 158BC was issued to the Assessee on 25.06.1996. The Assessee filed a NIL return of income and subsequently the AO passed an order U/s 143(3) read with Section 158 BC determining the total undisclosed income at Rs. 9, 55, 380/- and demanding income tax of Rs. 5, 73, 228/-.