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 asse ssment proceedings – Effect of, on re-assessment proceeding s – Impact of s. 292 BB – Held: Section 292BB shows that if the a ssessee has participated in the proceedings it shall be deemed tha t any notice which is required to be served upon was duly served and the a ssessee 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 provi sion is to make service of
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