TMI Blog2021 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... H SAINI, JUDICIAL MEMBER For the Assessee : Shri K.C. Singhal, Advocate For the Revenue : Shri Prakash Dubey, Sr. DR ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-Faridabad dated 22.05.2019 for AY 2010-11. 2. I have heard Ld. Representatives of both the parties through Video Conferring and perused the material on record. 3. Ld. Counsel for assessee did not press ground no. 1 2 of the appeal regarding initiation of reassessment proceedings. The same is dismissed as not pressed. 4. Briefly the facts of the case are that return of income declaring ₹ 500/- was e-filed by the assessee company on 12.09.2010. The return was processed u/s 143(1) of the IT Act, as such. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the reassessment proceedings. The ground of appeal of the assessee was dismissed. 6. Ld. Counsel for assessee referring to ground no. 3 submitted that impugned assessment order is illegal being without jurisdiction, since mandatory notice u/s 143(2) was never issued. Ld. Counsel for assessee submitted that issue is covered by judgment of the Hon ble Supreme Court in the case of CIT Vs. Laxman Das Khandelwal 108 Taxman.com 183 (SC) in which it was held that for Section 292BB to apply, Section 143(2) notice must have emanated from Department and it is only infirmities in manner of service of notice that section seeks to cure and it is not intended to cure complete absence of notice itself. 7. On the other hand, Ld. DR submitted that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections that the notice was (a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner. According to section 292BB, if the assessee had participated in the proceedings, by way of legal fiction, notice would be deemed to be valid even if there be infractions as detailed in said section. The scope of section 292BB is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of the assessee and section does not save complete absence of notice and, thus, for section 292BB to apply, the notice must have emanated from the Department and it is only the infirmities in the manner of service of notice that the section seeks to cure and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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