In the result, the assessee’s appeal is dismissed
Bench: Sh. Sanjay Arorai.T.A No.440/Asr/2017 Assessment Year:2011-12
section 292B on the statute-book w.e.f. 1/10/1975 saving any omission in the notice. Further, reference in this context may also be made to decisions in H. P. State Forest Corporation Ltd. v. CIT [2004] 267 ITR 285 (HP) and CIT v. Maharaj Krishnan [2000] 246 ITR 327 (Del), rendered without noticing s. 292B. That substance is to prevail over