https://www.taxtmi.com/caselaws?id=11194 The court dismissed the writ petition challenging the validity of the notice issued under section 143(2) of the Income-tax Act, 1961. It held that the notice, despite lacking specificity, was valid under section 292B. The clarificatory notice issued after the statutory period was considered an addendum with retrospective effect. The court found the petitioner's suppression of material facts and subsequent conduct amounted to a waiver of the objection to the notice's validity, leading to the dismissal of the petition without costs. en-us Tue, 13 Jan 2004 00:00:00 +0530 Sat, 01 Aug 2009 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11194 The court dismissed the writ petition challenging the validity of the notice issued under section 143(2) of the Income-tax Act, 1961. It held that the notice, despite lacking specificity, was valid under section 292B. The clarificatory notice issued after the statutory period was considered an addendum with retrospective effect. The court found the petitioner's suppression of material facts and subsequent conduct amounted to a waiver of the objection to the notice's validity, leading to the dismissal of the petition without costs. Case-Laws Income Tax Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11194