Home / 
Court Rules Absence of Notice u/s 143(2) in Block Assessment is Not Curable u/s 292BB.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in certain circumstances, when the assessee has appeared in any proceeding and cooperated in any enquiry relating to assessment or re-assessment. It does not take in the circumstances of a complete absence of notice; which does not stand cured u/s 292BB. - HC....
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
TaxTMI