TMI Blog2016 (5) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... g notice of the same has clearly came to the conclusion that the issuance of notice is a sine qua non within the prescribed limits of six months. The same cannot be cured as if the issuance of notice itself is after six months then it is an incurable defect and for that reliance has been placed by the Division Bench on the apex court judgement in the case of Assistant Commissioner of Income Tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hur ORDER Heard Sri Alok Mathur, learned counsel for the appellant. The contention of the learned counsel is that the deeming provision of Section 292BB creates a fiction and it overcomes the hurdle of notice, once a response is filed by an assessee to the proceedings initiated upon the issuance of a notice under Section 143(2) of the Income Tax Act, 1961. The facts which are undisp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009. Undisputedly, the notice under Section 143 (2) has been issued after the expiry of six months as provided for in the aforesaid provision on 5.11.2009. Learned counsel Sri Mathur has relied upon a Division Bench judgement of Punjab Haryana High Court in the case of Commissioner of Income Tax v. Panchvati Motors (P.) Ltd., (2011) 243 CTR (P H) 189, to contend that the issuance of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the said judgment dated 19.8.2014 has been placed before us. We have perused the said judgement. The judgement proceeds on the legal assumption that there is distinction between the issuance of notice and the service of a notice as contemplated under Section 143 (2) read with 143 (3) of the Income Tax Act, 1960 and Section 292BB of the said Act. On a close scrutiny, we find that Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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