https://www.taxtmi.com/caselaws?id=425733 The Supreme Court held that the Assessing Officer lacked jurisdiction to assess based on the belated notice under Section 143(2) of the Income Tax Act, 1961. The defect was deemed substantive and not curable under Section 292B, resulting in the assessment order being considered nonest and subsequently quashed. The appeal was allowed, and the order was pronounced on 23/06/2022. en-us Thu, 23 Jun 2022 00:00:00 +0530 Fri, 29 Jul 2022 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425733 The Supreme Court held that the Assessing Officer lacked jurisdiction to assess based on the belated notice under Section 143(2) of the Income Tax Act, 1961. The defect was deemed substantive and not curable under Section 292B, resulting in the assessment order being considered nonest and subsequently quashed. The appeal was allowed, and the order was pronounced on 23/06/2022. Case-Laws Income Tax Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425733