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…
Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: ITAT
The ITAT has ruled that the "non-issuance of an income tax notice under Section 143(2) cannot be cured under Section 292BB." The tribunal's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot issue a notice without a valid reason.