Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited
ITTA/439/2018HC Telangana08 Oct 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
Section 143(2)Section 260Section 268
Section 292B of the Act. The Court
observed that this provisions condones the invalidity
which arises merely by mistake, defect or omission in a
notice, if in substance and effect it is in conformity with or
according to the intent and purpose of this Act. Since no
valid notice was served on the assessee to reassess
