NDLI: Commissioner of Income Tax Vs. Laxman Das Khandelwal

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act assessment proceedings 1961 Absence of notice u/s. 143(2) Effect of on re-assessment proceedings
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
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 having certain infirmities to be proper and valid if there was requisite participation on part of the assessee – However, the Section 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 – On facts, since no notice u/s. 143(2) was ever issued by the Department, the High Court and the tribunal rightly quashed the reassessment proceedings since the same stood vitiated as the Assessment Officer lacked jurisdiction in the absence of notice u/s. 143(2) of the Act.
Judge	Honble Mr. Justice Uday Umesh Lalit
Neutral Citation	2019 INSC 899
Petitioner	Commissioner Of Income Tax
Respondent	Laxman Das Khandelwal
SCR	[2019] 10 S.C.R. 24
Judgement Date	2019-08-13
Case Number	6261

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