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2009 (7) TMI 26 - HC - Income Tax
Scrutiny Assessment – Defect in service of notice u/s 143(2) – irregularity curable u/s 292BB - Notice was not served within the stipulated time. Mere giving of dispatch number will not render the said finding to be perverse. In absence of notice being served, the Assessing Officer had no jurisdiction to make assessment. Absence of notice cannot be held to be curable under Section 292 BB of the Act.