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| The Tax Publishers2019 TaxPub(DT) 0257 (All-HC) INCOME TAX ACT, 1961
Section 143(3) Section 292BB
Failure to issue section 143(2) notice P within prescribed period was not a procedural irregularity and therefore, not curable by virtue of section 292BB.
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Assessment - Validity - Non-issuance of section 143(2) - Notice within prescribed period--Possibility of invocation of section 292BB
Assessee challenged validity of assessment framed by AO on the ground that no notice under section 143(2) was issued within the prescribed period. AO's case was that defect was curable by virtue of section 292BB.Held: Failure to issue section 143(2) notice P within prescribed period was not a procedural irregularity and therefore, not curable by virtue of section 292BB.
Distinguished:CIT v. Panchvati Motors (P.) Ltd. (2011) 12 taxmann.com 111 (P&H) : 2011 TaxPub(DT) 1530 (P&H-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
IN THE ALLAHABAD HIGH COURT
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