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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Whether the provisions of section 292BB of the act come to the ...


Section 292BB can't save the department if section 143(2) notice isn't issued on time; it's not a fixable error.

July 3, 2015

Case Laws     Income Tax     AT

Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated time? - Held No - the issuance of notice u/s 143(2) of the Act is not procedural irregularities and the same is not curable - AT

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