https://www.taxtmi.com/caselaws?id=767484 ITAT Kolkata held that notice under section 143(2) issued beyond the mandatory three-month period from end of financial year when return was filed is barred by limitation. The tribunal ruled that assessee's participation in proceedings cannot cure this defect, and section 292BB cannot remedy absence of valid notice. Relying on SC precedents in Laxman Das Khandelwal and Hotel Blue Moon cases, ITAT quashed the assessment as invalid due to time-barred notice. Assessee's appeal was allowed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767484 ITAT Kolkata held that notice under section 143(2) issued beyond the mandatory three-month period from end of financial year when return was filed is barred by limitation. The tribunal ruled that assessee's participation in proceedings cannot cure this defect, and section 292BB cannot remedy absence of valid notice. Relying on SC precedents in Laxman Das Khandelwal and Hotel Blue Moon cases, ITAT quashed the assessment as invalid due to time-barred notice. Assessee's appeal was allowed. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767484