Plea of defect in the notice not accepted as it had caused no prejudice to assessee

Veena Estate Pvt. Ltd. Vs CIT (Bombay High Court) Bombay High Court held that plea of defect in the notice cannot be accepted as it had caused no prejudice to the assessee and the assessee “clearly understood” what was the purport and import of notice issued under section 274 read with Section 271 of the Act. Facts- The question involved herein is as to whether an alleged defect in the notice issued to the appellant under Section 271(1)(c) read with Section 274 of the Act, in regard to which the appellant had never raised an objection from the very inception, that is since last 30 years (f...