Procedural Defect In Section 143(2) Notice Format Is Cured Under Section 292B Validating Assessment
Procedural Defect In Section 143(2) Notice Format Is Cured Under Section 292B Validating Assessment Issue Curing Format Non-Conformity Under Section 292B: Whether non-conformity of a Section 143(2) notice with the format prescribed in CBDT Instruction dated 23-06-2017 (such as omitting the classification of scrutiny) invalidates the notice and vitiates the assessment, or whether it constitutes… Read More »