https://www.taxtmi.com/caselaws?id=63445 The case focused on the validity of an assessment without notice under section 143(2) of the Income-tax Act. The Tribunal determined that the failure to issue the notice was an irregularity rather than an illegality. The assessment was deemed defective but could be rectified under section 292B of the Act. The Tribunal directed the Assessing Officer to issue the required notice, emphasizing the importance of procedural compliance. The appeal was dismissed, confirming the assessment's validity upon rectification of the procedural defect. en-us Mon, 17 Aug 1992 00:00:00 +0530 Mon, 31 Jan 2011 10:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63445 The case focused on the validity of an assessment without notice under section 143(2) of the Income-tax Act. The Tribunal determined that the failure to issue the notice was an irregularity rather than an illegality. The assessment was deemed defective but could be rectified under section 292B of the Act. The Tribunal directed the Assessing Officer to issue the required notice, emphasizing the importance of procedural compliance. The appeal was dismissed, confirming the assessment's validity upon rectification of the procedural defect. Case-Laws Income Tax Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63445