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Failure to issue notice u/s 143(2) renders assessment order void even if assessee participated in proceedings
Case Law Details
- Case Name
- CIT Vs Laxman Das Khandelwal (Supreme Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- 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
FULL TEXT OF THE SUPREME COURT JUDGMENT
1. Delay condoned. Leave granted.
2. These Appeals are directed ag...
