https://www.taxtmi.com/caselaws?id=327744 The court upheld the deeming provision of Section 292BB, which removes the notice requirement once an assessee responds to proceedings initiated under Section 143(2) of the Income Tax Act. It emphasized timely issuance of notices and analyzed the distinction between issuance and service of notice. The judgment found no substantial question of law, dismissing the appeal and affirming alignment with prior case law. en-us Wed, 11 May 2016 00:00:00 +0530 Wed, 18 May 2016 08:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327744 The court upheld the deeming provision of Section 292BB, which removes the notice requirement once an assessee responds to proceedings initiated under Section 143(2) of the Income Tax Act. It emphasized timely issuance of notices and analyzed the distinction between issuance and service of notice. The judgment found no substantial question of law, dismissing the appeal and affirming alignment with prior case law. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327744