Case Law Details
Case Name : CIT Vs Laxman Das Khandelwal (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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CIT Vs Laxman Das Khandelwal (Supreme Court of India)
S. 143(2)/ 292BB: The failure to issue a notice u/s 143(2) renders the assessment order void even if the assessee has participated in the proceedings. S. 292BB does not save complete absence of notice. For S. 292BB to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure. The Section is not intended to cure complete absence of notice itself
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