In Brief
The Commissioner of Income Tax appealed the quashing of reassessment proceedings initiated without notice under Section 143(2) of the Income Tax Act, 1961. The assessee had submitted a return declaring income of Rs.9,35,130/-. The Court held that Section 292(BB), which saves notices with infirmities where the assessee participated, cannot cure complete absence of notice. Non-service of mandatory notice is a jurisdictional defect that vitiates the entire reassessment. The Tribunal and High Court correctly found the proceedings void. The appeal was dismissed.
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