https://www.taxtmi.com/caselaws?id=210526 The High Court considered the appeal challenging the judgment of the Income Tax Appellate Tribunal regarding the interpretation of the proviso to Section 143(2)(ii) of the Income Tax Act. The Court held that the proviso applies to returns filed in response to notices under Section 148 and that the assessing officer must issue the notice under Section 143(2) within the prescribed time limit. Failure to do so is not a procedural irregularity and cannot be cured. The Court dismissed the appeal, ruling in favor of the assessee due to the delay in issuing the notice under Section 143(2). en-us Wed, 17 Aug 2011 00:00:00 +0530 Wed, 22 Feb 2012 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210526 The High Court considered the appeal challenging the judgment of the Income Tax Appellate Tribunal regarding the interpretation of the proviso to Section 143(2)(ii) of the Income Tax Act. The Court held that the proviso applies to returns filed in response to notices under Section 148 and that the assessing officer must issue the notice under Section 143(2) within the prescribed time limit. Failure to do so is not a procedural irregularity and cannot be cured. The Court dismissed the appeal, ruling in favor of the assessee due to the delay in issuing the notice under Section 143(2). Case-Laws Income Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210526