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Cebon India vs. ACIT (ITAT Delhi)

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: September 15, 2008 (Date of publication)
AY:
FILE:
CITATION:

Where the record did not show that the assessee had been served with a notice under section 143(2) before the due date HELD that the assessment proceedings were not valid as the non-service of the notice was a jurisdictional defect and not merely a procedural defect. Held also that s. 292BB was procedural and prospective.

See also: CIT vs. Eqbal Singh Sindhana (Del)

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  1. archives » Blog Archive » ITO vs. Varia Pratik (ITAT A’bad) says:
    December 4, 2008 at 8:46 am

    […] contra: Cebon India vs. ACIT (ITAT Del) where it was held that non-service of the notice was a jurisdictional defect and not […]