DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(4), BANGALORE vs. M/S INDO AMERICAN HYBRID SEEDS INDIA P LTD, BANGALORE

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Raodeputy Commissioner Of Income-Tax, Circle 11(4), Bangalore. … Appellant Vs. M/S.Indo American Hybrid Seeds India Pvt.Ltd. Pb No.7099, 7Th Km, Banashankari-Kengeri Link Road,Channasandra Village, Subramanyapura Po, Bangalore-560001. … Respondent Pa No.Aaaci 4027 J & Cross Objn.No.142/Bang/2015 (In Ita No.1283/Bang/2014) (Assessment Year: 2009-10) (By The Assessee)

Capital Services Ltd. (2011) (330 ITR 43)(Del) The learned counsel for the assessee had neither disputed the fact that the assessee has participated in the assessment proceedings nor the assessee-company raised any objection before completion of the assessment about non-service of notice u/s 143(2). Therefore, the provisions of section 292BB are squarely applicable and the assessee