Section 292BB — Defect Cured by Appearance

Function in the statutory architecture

Section 292BB deals with objections to service of notice. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, any notice required to be served on him is deemed to have been duly served in time in accordance with the Act.

The assessee is then precluded from objecting, in any proceeding or inquiry under the Act, that the notice was not served on him, was not served on him in time, or was served in an improper manner.

Operative consequences

• Appearance or co-operation in the assessment or reassessment cures objections about service of notice.
• The bar does not apply where the assessee raised the objection before the completion of the assessment or reassessment.
• The section addresses only service of notice; it does not cure other defects in the notice itself.

Status

Section 292BB is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend section 292BB, but inserted section 292BC after it (approvals not invalid, deemed from 1 April 2021).

The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 523.