Section 292B & 292BB Bars assessee From Challenging ITO Notice Validity

CIT Vs Shankar Lall Goenka (Gauhati High Court)

Gauhati High Court held that in view of provisions of section 292B and 292BB of the Income Tax Act the right of assessee has been restricted to challenge the validity of notice issued by Income Tax Officer (ITO) or assessment order passed by DCIT.

Facts- Substantial question of law is involved in this appeal whether the assessee can challenge the authority of the ITO, who had issued the notice under Section 143(2) of the I.T. Act and the authority of the DCIT for issuing the assessment order under Section 143(3

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