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2020 (2) TMI 1691 - AT - Income TaxValidity of Reopening of assessment - mandatory requirement of giving a notice u/s 143(2) - Curable defect u/s 292BB or not - HELD THAT:- Impugned reassessment order passed by the AO u/s. 147/143(3) of the Act is invalid and void-ab-inito for want of valid notice u/s. 143(2) as per law as evident from fact that when return in response to notice u/s. 148 of the Act was admittedly filed on 05.10.2015, the notice u/s. 143(2) of the Act was issued on very same date i.e. on 05.10.2015 which shows non application of mind on the part of the AO in issuing notice u/s. 143(2) of the Act and thereafter assuming jurisdiction to frame assessment on this basis, the notice is not tenable in law and therefore impugned proceedings need to be quashed. See Silver Line [2015 (11) TMI 809 - DELHI HIGH COURT] as held Section 292BB of the Act is a rule of evidence and it has nothing to with the mandatory requirement of giving a notice and especially a notice u/s 143(2) of the Act which is a notice giving jurisdiction to the AO to frame an assessment. Decided in favour of assessee.
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