Validity of assessment - absence of issuance of notice u/s. ...

Income Tax Assessment Invalidated Due to Missing Section 143(2) Notice; Defect Not Curable u/s 292BB.

January 28, 2022

Case Laws Income Tax AT

Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that notice u/s. 143(2) is to be issued within the period of limitation and any omission or failure would be hit at the root of the jurisdiction applying the principles laid down by the Hon’ble Supreme Court in various judgments. - AT

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Validity of assessment - absence of issuance of notice u/s. ...

Income Tax Assessment Invalidated Due to Missing Section 143(2) Notice; Defect Not Curable u/s 292BB.

January 28, 2022

Case Laws Income Tax AT

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