https://www.taxtmi.com/caselaws?id=769657 HC ruled that assessee cannot challenge ITO's authority to issue notice u/s 143(2) or DCIT's authority for assessment order u/s 143(3) due to limitations under Sections 292B and 292BB of IT Act. Section 292B prevents invalidation of notices for mere mistakes if they conform to Act's intent. Section 292BB bars objections raised after assessment completion when assessee participated without prior objection. Since assessee appeared before DCIT without objecting to ITO's notice and failed to raise this ground before CIT(Appeals), ITAT erred in allowing the challenge. ITAT's order was set aside. en-us Fri, 25 Apr 2025 00:00:00 +0530 Tue, 29 Apr 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769657 HC ruled that assessee cannot challenge ITO's authority to issue notice u/s 143(2) or DCIT's authority for assessment order u/s 143(3) due to limitations under Sections 292B and 292BB of IT Act. Section 292B prevents invalidation of notices for mere mistakes if they conform to Act's intent. Section 292BB bars objections raised after assessment completion when assessee participated without prior objection. Since assessee appeared before DCIT without objecting to ITO's notice and failed to raise this ground before CIT(Appeals), ITAT erred in allowing the challenge. ITAT's order was set aside. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769657