Income Tax Appeal v. Shri Kailashchandra Nuwal

IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR INCOME TAX APPEAL NO.110 OF 2010The Commissioner of Income Tax-IV, MECL Building, Nagpur ..vs..Shri Kailashchandra Nuwal ....................................................................................................................................................... Office Notes, Office Memoranda of Coram,appearances, Court orders or directions and Registrar's orders Court's or Judge's Order ....................................................................................................................................................... Shri S.N. Bhattad, counsel with Shri Bhushan Mohta, counsel forthe appellant. Shri Pardiwale, senior counsel with Shri N.R. Saboo, counsel forthe respondent. CORAM: B.P. DHARMADHIKARI & V.M. DESHPANDE, JJ.DATED: JANUARY 25, 2016. Heard. Following question is sought to be raised : Whether on the facts and in thecircumstances of the case the ITAT wasjustified in law in quashing thereassessment proceedings merely forthe reasons of non service of notice u/s143(2) of the IT Act, 1961 and ignoringthe provisions of section 292B of ITAct? After hearing respective learned counsel forthe parties, we find that the issue is covered by ordersof this Court dated 13.8.2015 in Income Tax AppealNos.141, 142, 143, 144, 145, 146, and 149 of 2013. Effort of learned counsel for the appellantShri S.N. Bhattad is to demonstrate that the saidjudgment considers express language of Section 292BBand Section 292B did not fall for consideration.However, Section 292BB covers the contingency wherethere is a question of service of notice. Section 292Benvisages the defect in proceedings or notice itself anddoes not cure the absence or defect in service of suchnotice. We, therefore, find no substantial questionof law arising in this appeal. The Income Tax Appeal isdismissed. JUDGEJUDGE !! BRW !!