Block assessment u/s 158BC - Notice u/s 143(2) not issued - ...

Court Rules Absence of Notice u/s 143(2) in Block Assessment is Not Curable u/s 292BB.

August 3, 2023

Case Laws Income Tax HC

Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in certain circumstances, when the assessee has appeared in any proceeding and cooperated in any enquiry relating to assessment or re-assessment. It does not take in the circumstances of a complete absence of notice; which does not stand cured u/s 292BB. - HC

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Block assessment u/s 158BC - Notice u/s 143(2) not issued - ...

Court Rules Absence of Notice u/s 143(2) in Block Assessment is Not Curable u/s 292BB.

August 3, 2023

Case Laws Income Tax HC

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