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Informative

Gauhati HC Sets aside ITAT Order passed Ignoring Provisions of S. 292B of Income Tax Act

Update / Judgement Date

11 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderIncome Tax

Gauhati HC set aside an ITAT order that ignored Section 292B's validation provisions for minor procedural defects. The judgment reinforces that technical irregularities not affecting merits shouldn't vitiate proceedings. The court remanded the matter with directions to focus on substantive issues rather than hyper-technical objections, promoting efficient dispute resolution.