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2022 (1) TMI 293 - AT - Income TaxReopening of assessment u/s 147 - non issue of notice u/s 143 - validity of the reassessment for want of notice u/s 143(2) - currable defect u/s 292BB - HELD THAT:- As decided in M/S. HOTEL BLUE MOON [2010 (2) TMI 1 - SUPREME COURT]Section 292BB of the Act does not save complete absence of notice and it covers 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. The reassessment completed without issuing a notice U/s 143(2) of the Act is not sustainable in law and the same is invalid. - Decided in favour of assessee.
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