https://www.taxtmi.com/caselaws?id=196906 The Rajasthan High Court ruled on the validity of a notice under Section 158BC of the Income Tax Act, finding that a notice requiring filing within 15 days, instead of the mandated "not less than 15 days," was invalid. Compliance with an illegal notice cannot validate proceedings if it breaches statutory provisions. Procedural defects may not nullify an assessment unless substantial injustice arises. However, the court deemed the specific 15-day requirement mandatory, rendering the notice and assessment invalid. The court allowed the appeal, setting aside the Tribunal's order in favor of the assessee against the revenue. en-us Tue, 10 Jan 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196906 The Rajasthan High Court ruled on the validity of a notice under Section 158BC of the Income Tax Act, finding that a notice requiring filing within 15 days, instead of the mandated "not less than 15 days," was invalid. Compliance with an illegal notice cannot validate proceedings if it breaches statutory provisions. Procedural defects may not nullify an assessment unless substantial injustice arises. However, the court deemed the specific 15-day requirement mandatory, rendering the notice and assessment invalid. The court allowed the appeal, setting aside the Tribunal's order in favor of the assessee against the revenue. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196906