https://www.taxtmi.com/caselaws?id=209924 The Court held that the re-assessment proceedings without a notice under Section 143(2) of the Income-Tax Act were valid. The Court emphasized that the assessee participated in the proceedings without objecting to the absence of the notice, and cited Section 292BB to support the decision. The revenue's appeal was accepted, and the matter was remanded to the Tribunal for a fresh decision. The judgment underscored the importance of cooperation in such proceedings and the applicability of Section 292BB to validate notice service. en-us Wed, 13 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209924 The Court held that the re-assessment proceedings without a notice under Section 143(2) of the Income-Tax Act were valid. The Court emphasized that the assessee participated in the proceedings without objecting to the absence of the notice, and cited Section 292BB to support the decision. The revenue's appeal was accepted, and the matter was remanded to the Tribunal for a fresh decision. The judgment underscored the importance of cooperation in such proceedings and the applicability of Section 292BB to validate notice service. Case-Laws Income Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209924