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Section 292BB cannot cure jurisdictional error; Time-barred Notice cannot be deemed as valid
Case Law Details
- Case Name
- Dr. N. Madhava Reddy Vs. Asst. Commissioner of Income-tax (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008- 09
- Courts
- All ITAT, ITAT Hyderabad
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Dr. N. Madhava Reddy Vs. ACIT (ITAT Hyderabad)
Facts of the Case
To complete the assessment u/s 143(3), the AO has to issue notice u/s 143(2) to get the jurisdiction to complete the assessment u/s 143(3). As per the provisions of section 143(2), AO has to issue the notice u/s 143(2) within 6 months from the end of the financial year in which the return is furnished. In the given case, AO must issue notice on or before 30/09/2009. But the notice was issued on 20/10/2009. Is the action of the AO proper and the provisions of section 292BB will come to rescue in the given facts o...
Author Info
