Tag: allahabad high court

Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue and service of notice-Allahabad High Court Case Law Details: Income Tax Appeal: No. 58 of 2016 Appellant :- Commissioner Of Income Tax (Exemption), Lucknow Respondent :- M/S Sushila Umrao …

Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

In a recent judgment, Allahabad High Court has held that  right of appeal is a matter of procedure which gets converted into a substantive right as a creature of statute which cannot create a retrospective right. The appeal has to be filed within the limitation prescribed. Case Details: ITA …