Supreme Court · 2019 INSC 899 · Decided 13 August 2019
Commissioner of Income Tax v. Laxman Das Khandelwal
- Court
- Supreme Court of India
- Citation
- 2019 INSC 899 · [2019] 10 S.C.R. 24
- Case number
- CIVIL APPEAL No. 6261/2019
- Decided
- 13 August 2019
- Bench
- UDAY UMESH LALIT, VINEET SARAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 143(2), 292BB
Headnote
Income Tax Act, 1961: s. 143(2) - Absence of notice u/s. 143(2) - However, assessee participated in the assessment proceedings - Effect of, on re-assessment proceedings - Impact of s. 292 BB - Held: Section 292BB shows that if the assessee has participated in be deemed that any notice which is required to be served upon was duly served and the assessee would be precluded from taking any objections that the notice was not served upon him; or not served upon him in time; or served upon him in an improper manner - Scope of the provision is to make
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