2023 (7) TMI 1346

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.... Mr. Umesh Gupta i/b. Mr. Devvrat Singh for Respondent. Mr. Suresh Kumar with Mr. Devvrat Singh, as Amicus (for Respondent). P.C.: 1. This appeal was circulated before us on behalf of the appellant contending that the issue in regard to the alleged defect in the notice issued under Section 271(1)(c) of the Income-tax Act, 1961 (for short, "the Act") would stand covered by the decision of ....

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....e under Section 271(1)(c) of the Act was never understood by it or the same was in any manner vague or defective and had caused any prejudice to the assessee. In fact, now merely relying on the said decision, it is for the first time being contended that this Court should label the notice to be defective in the proceedings of this appeal under Section 260-A of the Act, in the absence of any such p....

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....ication of such notice, without any plea of prejudice being taken at any point of time, then in such circumstances, can the assessee take a plea before the High Court calling upon it to take a view that although no prejudice on such count was earlier felt and suffered, merely because it is now technically noticed that there was a defect in the notice by non striking of the applicable option, it sh....