Validity on assessment order u/s 153C r.w.s. 143(3) in the ...

November 25, 2023

Case Laws Income Tax HC

Validity on assessment order u/s 153C r.w.s. 143(3) in the absence of notice u/s 143(2) - defective assessment order - whether curable defect u/s 292BB? - For Section 292BB to apply, 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. - HC

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Validity on assessment order u/s 153C r.w.s. 143(3) in the ...

November 25, 2023

Case Laws Income Tax HC

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