The Tax Publishers2020 TaxPub(DT) 4608 (All-Trib)

INCOME TAX ACT, 1961

Section 143(3) Section 292BB

Where assessee challenged validity of assessment on grounds that no notice under section 143(2) was served, as assessee did not dispute service of notice issued under section 143(2) before lower authorities, then in view of the provisions of section 292BB, assessee could not be allowed to dispute the service of notice under section 143(2) issued by AO, which was within the limitation period as prescribed under such section.

Assessment - Validity - No service of notice under section 143(2) - Assessee did not dispute service of notice issued under section 143(2) before lower authorities

Assessee challenged validity of assessment framed in its case contending that assessment was illegal and without jurisdiction in so far as within 12 months there was no service of notice under section 143(2), which is mandatory requirement. Held: Assessee did not point out how notice issued by the AO under section 143(2) was invalid. Further, assessee participated in assessment proceedings in pursuant to notice under section 143(2) as well as notice under section 142(1). When this objection was not raised by the assessee before lower authorities and not disputed service of notice issued under section 143(2), then in view of the provisions of section 292BB, assessee could not be allowed to dispute the service of notice issued under section 143(2). It was a matter of fact that the AO issued notice under section 143(2), which was within the limitation period as prescribed under such section, accordingly, ground raised in assessee's appeal was dismissed.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2008-09


INCOME TAX ACT, 1961

Section 145(3) Section 144

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