ITO vs. Varia Pratik (ITAT A’bad)

DATE: (Date of pronouncement)
DATE: November 25, 2008 (Date of publication)

Where the assessee claimed that the assessment order was invalid for want of service of notice u/s 143(2) though he had participated in the proceedings, HELD rejecting the contention that:

(i) Though s. 292BB comes into force on 1.4.2008 and not from any particular assessment year, it is declaratory, procedural and curative in nature and accordingly the validity of notices issued/served will have to be decided after 31.3.2008 in accordance with the provisions of section 292BB irrespective of the assessment year involved;

(ii) Even if the assessee has appeared in any proceeding or co-operated at any time in the past, i.e., prior to 1.4.2008, in any inquiry related to an assessment etc that per se is sufficient to preclude the assessee from raising the objection of non-service.

See contra: Cebon India vs. ACIT (ITAT Del) where it was held that non-service of the notice was a jurisdictional defect and not merely a procedural defect and that s. 292BB was procedural and prospective.

Note: The issue of s. 292BB is pending before the Special Bench in Kuber Tobacco vs. DCIT.

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