Section 292BB in The Income Tax Act, 1961 [Entire Act]
Section 292BB in The Income Tax Act, 1961
292BB. [ Notice deemed to be valid in certain circumstances. [ Inserted by Act 18 of 2008, Section
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1 - 10 of 1571 (0.82 seconds)Pr. Commissioner Of Income Tax -18 vs Silver Line on 4 November, 2015
notice under Section 143(2) of the Act.
The legal position appears to be fairly well settled that Section 292BB of the
Act talks ... notice under Section 143 (2) of the Act in the present
case in view of the proviso to Section 292BB
Savita Kapila Legal Heir Of Late Shri ... vs Assistant Commissioner Of Income Tax , ... on 16 July, 2020
fide curable defect
under Section 292B of the Act, 1961.
20. He further submitted that the proviso to Section 292BB of the Act
would ... even waived the
requirement of Section 148 of the Act. Consequently, according to him,
provisions of Section 292BB of the Act were not attracted
Krishnaawtar Kabra L/H Of Jagannath ... vs The Income Tax Officer Ward-2(1)(1) on 29 March, 2022
provisions of Section 142(2)(3) of
Section 143 strictly for the purpose of block assessments.
Further, reliance was placed on Section 292BB ... 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
Mrs.Prabhaben K. Gala, Mumbai vs Ito Ward-23(1)(3), Mumbai on 26 July, 2019
issuance of notice u/s. 143(2) of the Act in view
of the proviso to section 292BB ... Assessee
under Section 143 (2) of the Act. As already further noticed, the legal
position regarding Section 292BB has already been made explicit
Ramesh Salecha Huf, Mumbai vs Ito 14(2)(3), Mumbai on 25 October, 2017
service of notice u/s. 143(2) during the Assessment
Proceedings provisions of Section 292BB will be applicable and in which
case it will ... issuance of notice" under Section 143(2) of the Act. The
deeming fiction under Section 292BB of the Act is with regard
Kamla Devi Sharma, Jaipur vs Ito, Jaipur on 6 February, 2018
issuance of notice u/s
143(2) before completion of assessment u/s 143(3) as curable
u/s 292BB of the Income ... with section 143(3) -
Condition precedent- Notice u/s 143(2) Omission to issue notice under section
143(2) - Deject not curable - Section 292BB
Amoha Traders P.Ltd, Mumbai vs Dcit 3(1), Mumbai on 9 August, 2019
improper notice issued under Section 143(2) of the Act
would not be saved by Section 292BB ... notice under section 143(2) of the Act within the time-limit prescribed
vide proviso to said sub-section, as section 292BB
Mohammed Zuber Pathan, Baroda vs Income Tax Officer,Ward-2(1),, Baroda on 9 December, 2016
period fixed by the proviso to section
143(2) of the Act. Therefore, to such a case, section 292BB will not come ... expected to follow the provisions of
section 142 , sub-sections (2) and (3) of section 143 strictly for the
purpose of block assessments
Alok Mittal, Durgapur vs Dcit, Circle-1(1), Durgapur, Durgapur on 26 September, 2017
Tribunal about the non-issuance of notice
under section 143(2). The provisions of section 292BB relied upon by the
ld. D.R. are reproduced ... notice under section 143(2) has not been issued, the
Assessing Officer cannot claim the benefit under section 292BB