Supreme Court of India
Commissioner of Income Tax v. Laxman Das Khandelwal
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From the 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 the proceedings it shall 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 service of notice…
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