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2023 (3) TMI 1033 - ITAT DELHIValidity of assessment - non-service of notice u/s 143(2) - scope of curable defect u/s 292BB - CIT(A) dismissed the appeal by observing that the case of the assessee is squarely covered by section 292BB - HELD THAT:- As decided in case of Silver Line [2015 (11) TMI 809 - DELHI HIGH COURT] with the legal position being abundantly clear that a reassessment order cannot be passed without compliance with the mandatory requirement of notice being issued by the AO to the assessee u/s 143(2) ITAT was in the present case right in concluding that the reassessment orders in question were legally unsustainable. Hon’ble Supreme Court in the case of ACIT vs Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT] held that Omission on the part of the assessing authority to issue notice u/s 143(2) cannot be a procedural irregularity and the same is not curable and, therefore, the requirement of notice under Section 143(2) cannot be dispensed with. Thus assessment framed by the AO is held to be bad in law, the same is hereby quashed - Decided in favour of assessee.
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