Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)
292B. Though not a case one, a defective notice, it is well-settled, does not annul proceedings. Reference is made to Kantamani Vankata Narayan & Sons v. ITO [1967] 63 ITR 638 (SC) where the Hon’ble Court upheld a reassessment notice which did not, similarly, set out the clause under which it was issued. At worst, where a prejudice