https://www.taxtmi.com/caselaws?id=421658 The Court dismissed the appeal challenging the ITAT order, emphasizing that Section 292BB of the Income Tax Act does not cure the failure to issue a notice under Section 143(2). It reiterated that the failure to issue a notice within the prescribed period renders the assumption of jurisdiction by the Assessing Officer erroneous, and jurisdictional issues can be raised at any stage, including appeal. The Court held that no substantial question of law arose, underscoring the importance of complying with statutory notice requirements in tax assessments. en-us Thu, 24 Mar 2022 00:00:00 +0530 Fri, 29 Apr 2022 08:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421658 The Court dismissed the appeal challenging the ITAT order, emphasizing that Section 292BB of the Income Tax Act does not cure the failure to issue a notice under Section 143(2). It reiterated that the failure to issue a notice within the prescribed period renders the assumption of jurisdiction by the Assessing Officer erroneous, and jurisdictional issues can be raised at any stage, including appeal. The Court held that no substantial question of law arose, underscoring the importance of complying with statutory notice requirements in tax assessments. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421658