Case Law Details
Case Name : Pankaj Dutta Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 2206/Kol/2016
Date of Judgement/Order : 17/11/2017
Related Assessment Year :
Courts :
All ITAT ITAT Kolkata
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Pankaj Dutta Vs ITO (ITAT Kolkata)
Issuance and service of notice under section 143(2) is mandatory and not procedural. If the notice is not served within the prescribed period, assessment framed would be invalid and such irregularity cannot be treated as curable under section 292BB.
FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-
This is an appeal filed by the assessee directed against the order of Commissioner (Appeals) Durgapur dated 31-8-2016 for the assessment year 2009-10.
2. The assessee has filed an additional ground of appeal which reads as follows:
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