| COURT: | Supreme Court |
| CORAM: | Uday Umesh Lalit J, Vineet Saran J |
| SECTION(S): | 143(2), 292BB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Non-issue of s. 143(2) notice, null & void |
| COUNSEL: | Ankit Vijaywargia, Mahabir Singh |
| DATE: | August 13, 2019 (Date of pronouncement) |
| DATE: | August 14, 2019 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 143(2)/ 292BB: The failure to issue a notice u/s 143(2) renders the assessment order void even if the assessee has participated in the proceedings. S. 292BB does not save complete absence of notice. For S. 292BB to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure. The Section is not intended to cure complete absence of notice itself | |
According to Section 292BB of the Act, if the assessee had participated in the proceedings, by way of legal fiction, notice would be deemed to be valid even if there be infractions as detailed in said Section. The scope of the provision is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of the assessee. It is, however, to be noted that the Section does not save complete absence of notice. For Section 292BB to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure. The Section is not intended to cure complete absence of notice itself.
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