{"id":264637,"date":"2022-03-28T18:00:44","date_gmt":"2022-03-28T12:30:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264637"},"modified":"2022-04-08T17:05:40","modified_gmt":"2022-04-08T11:35:40","slug":"income-tax-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/28\/income-tax-act\/","title":{"rendered":"S. 292BB of Income Tax Act deals with failure of service of notice or failure to issue notice? Del HC explains"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Delhi High Court: <\/strong>The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., addressed a matter wherein the decision of Income Tax Appellate Tribunal for the Assessment Year 2011-12 was challenged.<\/p>\n<p style=\"text-align: justify;\">Appellant\u2019s Counsel stated that the respondent-assessee had appeared and cooperated in the assessment proceedings and had not raised any objection about non-service of notice under Section 143(2) of the Income Tax Act, 1961 during the entire assessment proceedings and therefore, the assessee was precluded from taking any objection that the notice was not issued in time in accordance with Section 292BB of the Act.<\/p>\n<p style=\"text-align: justify;\">Further, the appellant stated that the Tribunal had erred in ignoring Section 124(3) of the Act which mandated that issue regarding jurisdiction of Assessing Officer cannot be challenged after one month from the issuance of notice under Section 143(2) of the Act or after completion of assessment proceedings, whichever is earlier.<\/p>\n<p style=\"text-align: justify;\">Supreme Court\u2019s decision in <em>Commr. Of Income Tax v. Laxman Das Khandelwal, <\/em>[2019] 417 ITR 325 (SC) interpreted Section 292BB of the Income Tax Act.<\/p>\n<p style=\"text-align: justify;\">High Court stated that it was in agreement with the Tribunal that Section 292BB does not give the power to condone the failure or delay in issuing the statutory notice required to be issued under Section 143(2) of the Act. Section 292BB deals with the failure of service of notice and not with regard to the failure to issue notice.<\/p>\n<p style=\"text-align: justify;\">In the above-cited Supreme Court decision, it was clearly stated that the scope of Section 292BB is to make service of notice having certain infirmities to be proper and valid. However, the Section does not save the complete absence of notice. For Section 292BB to apply, the notice must have emanated from the Department. It is only the infirmities in the manner of service of notice that the Section seeks to cure.<\/p>\n<p style=\"text-align: justify;\">Therefore, since the notice under Section 143(2) of the Act was not issued within the period of six months prescribed for the purpose, jurisdiction assumed by the Assessing Officer under Section 143(3) of the Act was assumed erroneously.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Settled Law<\/span><\/p>\n<p style=\"text-align: justify;\">The issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceedings including appeal.<\/p>\n<p style=\"text-align: justify;\">In Court\u2019s opinion, no substantial question of law arose for consideration in the present appeal, hence it was dismissed. [PR. Commissioner of Income Tax v. Consortium Nussli Comfort Net, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/5CQ83EQf\"><b>2022 SCC OnLine Del 895<\/b><\/a>, decided on 25-3-2022]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Advocates before the Court:<\/strong><\/p>\n<p style=\"text-align: justify;\">For the Appellant:<\/p>\n<p style=\"text-align: justify;\">Mr Sanjay Kumar, Advocate with Ms Easha Kadian, Advocate<\/p>\n<p style=\"text-align: justify;\">For the Respondent:<\/p>\n<p style=\"text-align: justify;\">Dr. Rakesh Gupta, Advocate with Mr Somil Agarwal and Mr Anshul Mittal, Advocates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., addressed a matter wherein the decision of Income Tax <\/p>\n","protected":false},"author":8808,"featured_media":260899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[48986,2543,13081,29785,42834,46059,28244],"class_list":["post-264637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessment-proceedings","tag-Delhi_High_Court","tag-income-tax-act","tag-law","tag-legal-news","tag-legal-update","tag-service-of-notice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S. 292BB of Income Tax Act deals with failure of service of notice or failure to issue notice? 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The said notice is served on the assessee, even after the knowledge that the assessee is deceased.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"notice to deceased assessee","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":263278,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/08\/itat-notice-issued-against-a-dead-person-is-null-and-void-and-all-consequent-proceedings-orders-being-equally-tainted-are-liable-to-be-set-aside\/","url_meta":{"origin":264637,"position":3},"title":"ITAT | Notice issued against a dead person is null and void and all consequent proceedings\/orders being equally tainted are liable to be set aside","author":"Editor","date":"March 8, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), New Delhi: The Coram of Amit Shukla (Judicial Member) and Pradip Kumar Kedia (Accountant Member) allowed an appeal against a revisional order passed under Section 263 of the Income Tax Act, 1961. The appeal had been filed led at the instance of the legal heir\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364399,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/21\/itat-quashes-reassessment-notice-barred-by-limitation-s-148\/","url_meta":{"origin":264637,"position":4},"title":"\u2018Escaped income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":264637,"position":5},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=264637"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/264637\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/260899"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=264637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=264637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=264637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}