PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM
In the result, the appeal stands dismissed
ITA/282/2018HC Karnataka05 Oct 2021
Bench: S.SUJATHA,RAVI V HOSMANI
Section 132Section 142Section 143Section 153CSection 260Section 260ASection 292B
reassessment proceedings, held that mere omission
to mention Section 143 (2) of the Act equally in any one
of the notices so issued is held to be not fatal and would
not invalidate the assessment order. In that context, it
has been held that the Court is not prepared to think
that there was absence of notice under Section