https://www.taxtmi.com/highlights?id=87863 HC held that under Sections 292B and 292BB of the Income Tax Act, the assessee cannot challenge the validity of a notice u/s 143(2) or assessment order u/s 143(3) after appearing in proceedings without raising objections. The procedural defect of not issuing notice by DCIT does not invalidate the assessment, as the notice substantially conforms to the Act's intent. The ITAT's order interfering with the assessment was set aside, affirming the tax authorities' jurisdiction and the assessment's legal validity. en-us Tue, 29 Apr 2025 08:33:04 +0530 Tue, 29 Apr 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87863 HC held that under Sections 292B and 292BB of the Income Tax Act, the assessee cannot challenge the validity of a notice u/s 143(2) or assessment order u/s 143(3) after appearing in proceedings without raising objections. The procedural defect of not issuing notice by DCIT does not invalidate the assessment, as the notice substantially conforms to the Act's intent. The ITAT's order interfering with the assessment was set aside, affirming the tax authorities' jurisdiction and the assessment's legal validity. Highlights Income Tax Tue, 29 Apr 2025 08:33:04 +0530 https://www.taxtmi.com/highlights?id=87863