https://www.taxtmi.com/caselaws?id=191013 The court found that the notice issued under section 158BC of the Income Tax Act, requiring the return to be filed within 15 days instead of "not less than 15 days," was invalid. As a result, the assessments based on such notices were deemed bad in law. The court also ruled that compliance with an illegal notice could not validate the proceedings, and there could be no estoppel against statutory provisions. The appeals were allowed, and the Tribunal's orders were quashed and set aside. en-us Thu, 03 Nov 2016 00:00:00 +0530 Sat, 01 Apr 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191013 The court found that the notice issued under section 158BC of the Income Tax Act, requiring the return to be filed within 15 days instead of "not less than 15 days," was invalid. As a result, the assessments based on such notices were deemed bad in law. The court also ruled that compliance with an illegal notice could not validate the proceedings, and there could be no estoppel against statutory provisions. The appeals were allowed, and the Tribunal's orders were quashed and set aside. Case-Laws Income Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191013