Section 292BB cures service defects only, not notice issued by an incompetent authority under Section 263.

Section 292BB cures only defects in service of notice where the assessee has appeared or cooperated; it does not validate a notice challenged as having been issued without authority. In the context of Section 263(1), the power vests in the Commissioner of Income-tax, and the document notes that the notice in question was signed by an Income-tax (Technical) officer rather than the competent authority. The objection therefore concerned the legality and competence of issuance, not merely the mode of service. It also notes that a new plea not raised earlier could not be entertained.

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Issues: Whether an objection to proceedings under Section 263 of the Income-tax Act, 1961 could be rejected on the ground of participation by the assessee, and whether Section 292BB applied where the grievance was about the very issuance of notice by an incompetent authority.

Analysis: Section 292BB cures defects in service of notice where the assessee has appeared or cooperated, but it does not validate a notice that is challenged as being issued without authority. The power under Section 263(1) vests in the Commissioner of Income-tax, and the Tribunal had found that the notice was issued under the signature of an Income-tax (Technical) , not the competent authority. The objection therefore went to the legality of issuance and competence, not merely to service or mode of service. A new plea not urged earlier could not be entertained, but on the question examined, the statutory scheme did not support the Revenue's contention.

Conclusion: Section 292BB did not cure the defect complained of, and the appeal failed.

Ratio Decidendi: Section 292BB precludes objections only as to service defects, not objections to the very issuance of notice by an authority lacking competence under Section 263(1) of the Income-tax Act, 1961.

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