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Filename: drivers/Session_files_driver.php

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Backtrace:

File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
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Function: library

File: /home/u936103050/domains/judicialtestseries.com/public_html/index.php
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Function: require_once

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Backtrace:

File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
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Function: library

File: /home/u936103050/domains/judicialtestseries.com/public_html/index.php
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Function: require_once

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Backtrace:

File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
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Function: library

File: /home/u936103050/domains/judicialtestseries.com/public_html/index.php
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Function: require_once

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Filename: drivers/Session_files_driver.php

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Backtrace:

File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
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Function: library

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Function: require_once

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Filename: drivers/Session_files_driver.php

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File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
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Function: library

File: /home/u936103050/domains/judicialtestseries.com/public_html/index.php
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Function: require_once

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Filename: drivers/Session_files_driver.php

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Backtrace:

File: /home/u936103050/domains/judicialtestseries.com/public_html/application/controllers/Webpage.php
Line: 7
Function: library

File: /home/u936103050/domains/judicialtestseries.com/public_html/index.php
Line: 315
Function: require_once

Section 292BB Income Tax Act Does Not Save Complete Absence Of Notice
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Section 292BB Income Tax Act Does Not Save Complete Absence Of Notice

20 Aug 2019 07:46 pm

The Supreme Court has observed that Section 292BB of the Income Tax Act applies only to cure the infirmities in the manner of service of notice of assessment/reassessment, but not intended to cure complete absence of notice itself.

In this case [Commissioner Of Income Tax vs. Laxman Das Khandelwal], the High Court had held that since the issue of notice u/s 143(2) of the Income Tax for completion of regular assessment in the case of the assessee was a statutory requirement as per the provisions of the Act and non issuance thereof is not a curable defect.

Commissioner of Income Tax vs. Laxman Das Khandelwal

Civil Appeal no 6261-6262 of 2019



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