Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Failure to Issue Income Tax Notice u/s 143(2) Fatal and not Curable u/s 292B: ITAT
The ITAT ruled that failing to issue an income tax notice under Section 143(2) within the stipulated period is a fatal error that cannot be cured under Section 292BB. This decision emphasizes the importance of adhering to procedural timelines in tax assessments to maintain their validity.