https://www.taxtmi.com/caselaws?id=217021 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. en-us Mon, 02 Jul 2012 00:00:00 +0530 Sat, 29 Sep 2012 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217021 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. Case-Laws Income Tax Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217021