Case Law Details
Case Name : Skylight Hospitality LLP Vs ACIT (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Skylight Hospitality LLP Vs ACIT (Delhi High Court)
Object and purpose behind Section 292-B is to ensure that technical pleas on the ground of mistake, defect or omission should not invalidate the assessment proceedings, when no confusion or prejudice is caused due to nonobservance of technical formalities. The object and purpose of this Section is to ensure that procedural irregularity(ies) do not vitiate assessments. Notice/summons may be defective or there may be omissions but this would not make the notice/summon a nullity. Validity of a summon/notice has to be e
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