2018 (3) TMI 1166

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....v for the respondent P.C. 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 19th December, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10. 2. The Revenue has urged only the following reframed question of law for our consideration : "Whether on the facts and circumstanc....

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....ke no difference as the respondent assessee had participated in the proceedings before the Assessing Officer. Further, the objection of non-service of notice under section 143(2) of the Act was taken at the fag end of the hearing for assessment before the Assessing Officer. Thus, it is submitted on behalf of the Revenue that this is only a procedural irregularity and would not render the order pas....

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.... objection of non-service of notice under Section 143(2) of the Act only at the end of the assessment proceedings, it must be deemed that the objection is waived. In support, attention is invited to Section 292BB of the Act. However, the proceedings in the absence of service of notice, within the prescribed time will not be saved by Section 292BB of the Act as the proviso thereto very clearly stat....