9911796707
TMI Blog2022 (3) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding including appeal - See KANWAR SINGH SAINI [ 2011 (9) TMI 960 - SUPREME COURT] and MAVANY BROTHERS [ 2015 (10) TMI 1093 - BOMBAY HIGH COURT] - no substantial question of law. - ITA 63/2022 - - - Dated:- 25-3-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE DINESH KUMAR SHARMA Appellant Through: Mr. Sanjay Kumar, Advocate with Ms. Easha Kadian, Advocate. Respondent Through: Dr. Rakesh Gupta, Advocate with Mr. Somil Agarwal and Mr. Anshul Mittal, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal has been filed challenging the order dated 23rd March, 2021 passed by ITAT in ITA No. 456/Del/2015 for the Assessment Year 2011-12. 2. Learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice must have emanated from the Department. It is only the infirmities in the manner of service of notice that the section seeks to cure. The section is not intended to cure complete absence of notice itself. 5. Since the present appeal primarily deals with interpretation of Section 292BB of the Act, the same is reproduced hereinbelow:- 292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as categorically held that the failure of the AO, in re-assessment proceedings, to issue notice under Section 143(2) of the Act, prior to finalising the re-assessment order, cannot be condoned by referring to Section 292BB of the Act. The relevant portion of the said judgment reads as under: .....Section 292BB would apply insofar as failure of service of notice was concerned and not with regard to failure to issue notice.....The resultant position is that as far as the present case is concerned the failure by the AO to issue a notice to the Assessee under Section 143(2) of the Act subsequent to 16th December 2010 when the Assessee made a statement before the AO to the effect that the original return filed should be treated as a ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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