Bom. HC: Assessee Cannot be Permitted to Raise Defect in Notice After 30 Years - (15 Jan 2024)
DIRECT TAXATION
Bombay HC has held that even assuming that there was a defect in the notice, the assessee cannot be permitted to raise the same after 30 years as it had caused no prejudice to him, and he “clearly understood” the purport and import of the notice were under Sec. 274 r/w Sec. 271 of Income-tax Act.
Tags : BOMBAY HIGH COURT INCOME-TAX ACT DEFECT
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