https://www.taxtmi.com/caselaws?id=792340 A notice under section 143(2) in a format different from the CBDT-prescribed form was treated as a directory defect, so the assessment was not invalidated and section 292BB was relevant to procedural objections. Rejection of audited books under section 145(3) was held unjustified on the facts because specific reasons were not adequately recorded, so that ground succeeded. Cash deposits during demonetisation under section 69A were not finally sustained or deleted because the assessee's explanation and supporting evidence were insufficient, yet the matter was remanded for de novo examination after further opportunity. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792340 A notice under section 143(2) in a format different from the CBDT-prescribed form was treated as a directory defect, so the assessment was not invalidated and section 292BB was relevant to procedural objections. Rejection of audited books under section 145(3) was held unjustified on the facts because specific reasons were not adequately recorded, so that ground succeeded. Cash deposits during demonetisation under section 69A were not finally sustained or deleted because the assessee's explanation and supporting evidence were insufficient, yet the matter was remanded for de novo examination after further opportunity. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792340