https://www.taxtmi.com/caselaws?id=446114 Kerala HC dismissed writ petitions challenging assessment orders for non-maintainability. Petitioner withdrew appeals before CIT(A) voluntarily, not due to court permission, and approached HC to exploit technical issues rather than contest on merits. Court held notice under Section 143(2) was validly served despite not mentioning specific provision, as petitioner participated in proceedings. Technical defects regarding non-mentioning of Section 142(3) provision cannot invalidate assessment orders under Sections 292B and 292BB when petitioner participated in proceedings. Writ petitions dismissed as non-maintainable. en-us Tue, 21 Nov 2023 00:00:00 +0530 Sat, 25 Nov 2023 06:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446114 Kerala HC dismissed writ petitions challenging assessment orders for non-maintainability. Petitioner withdrew appeals before CIT(A) voluntarily, not due to court permission, and approached HC to exploit technical issues rather than contest on merits. Court held notice under Section 143(2) was validly served despite not mentioning specific provision, as petitioner participated in proceedings. Technical defects regarding non-mentioning of Section 142(3) provision cannot invalidate assessment orders under Sections 292B and 292BB when petitioner participated in proceedings. Writ petitions dismissed as non-maintainable. Case-Laws Income Tax Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446114