Section 292BB to the Income Tax 1961 was introduced vide Finance Act, 2008 as "Notice deemed to be valid in certain circumstances"

The provisions of Section 292BB read as:

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Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(a) not served upon him; or

(b) not served upon him in time; or

(c) served upon him in an improper manner:

Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.

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Facts of the Case:

There is no evidence that Notice was issued under section 143(2)

Contention of the Department

Irregularity or defect in issuing notice was curable under Section 292BB of the Act.

Decision of the High Court

Absence of notice cannot be held to be curable under Section 292 BB of the Act.

 

For full text of Judgment - visit:

Commissioner of Income Tax, Faridabad  Versus M/s Cebon India Limited [2009 - TMI- 34205 - PUNJAB AND HARYANA HIGH COURT]

 

Notice deemed valid: absence of a notice held not curable under Section 292BB despite assessee cooperation. The article addresses Section 292BB, which deems notices served where an assessee has appeared or cooperated and precludes objections about non service, late service, or improper service unless raised before completion; it reports a High Court conclusion that absence of a notice is not curable under this provision, distinguishing curable defects from non issuance and noting the proviso requiring timely objection to preserve challenges.