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2015 (8) TMI 601 - AT - Income TaxValidity of assessment - failure to issue notice under section 143(2) within stipulated time - whether such procedural deficiency being curable under section 292 BB ? - Held that:- Undisputedly, notice u/s 143(2) of the Act should have been issued and served on or before 30.6.2007 as the return of income for the relevant AY 2006-07 was filed on 15.6.2006 but the same was issued on 12.11.2007 and served on 14.11.2007 and the same was issued and served beyond the prescribed time limit as per proviso to section 143(2) of the Act. In this situation, we reach to a logical conclusion that the CIT(A) was right in holding that section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) of the Act within prescribed time limit is not a procedural irregularity and the same is not curable, therefore, the CIT(A) was justified in holding that the assessment made without notice u/s 143(2) of the Act within prescribed limit was void ab initio. Decided against revenue.
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