https://www.taxtmi.com/caselaws?id=397916 The HC dismissed the appellant's appeal, upholding the ITAT's decision that the assessment proceedings were valid despite the absence of a search warrant in the appellant's name. The Court emphasized the applicability of section 292B of the Income-tax Act, which considers minor defects in notices inconsequential, and confirmed the validity of the notice under section 153C. The appeal was dismissed due to the lack of substantial legal questions, affirming the Tribunal's ruling and the notice's adequacy in the assessment process. en-us Thu, 19 Dec 2019 00:00:00 +0530 Tue, 05 Nov 2024 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397916 The HC dismissed the appellant's appeal, upholding the ITAT's decision that the assessment proceedings were valid despite the absence of a search warrant in the appellant's name. The Court emphasized the applicability of section 292B of the Income-tax Act, which considers minor defects in notices inconsequential, and confirmed the validity of the notice under section 153C. The appeal was dismissed due to the lack of substantial legal questions, affirming the Tribunal's ruling and the notice's adequacy in the assessment process. Case-Laws Income Tax Thu, 19 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397916