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Income Tax - Highlights / Catch Notes

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Validity of assessment - absence of issuance of notice u/s. ...

Income Tax

January 28, 2022

Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that notice u/s. 143(2) is to be issued within the period of limitation and any omission or failure would be hit at the root of the jurisdiction applying the principles laid down by the Hon’ble Supreme Court in various judgments. - AT

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