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2021 (12) TMI 1460 - AT - Income TaxScrutiny assessment - non issuance of notice u/s 143(2) was ever issued by the Department - whether curable defect u/s 292BB? - HELD THAT:- Admittedly, no notice u/s. 143(2) was issued by the AO having jurisdiction over assessee either prior to the assessment proceedings or during the assessment proceedings. We place reliance on the decision of NITTUR VASANTH KUMAR MAHESH [2019 (5) TMI 1557 - KARNATAKA HIGH COURT] wherein Hon'ble Court took similar view. Hon'ble Court also held that provisions of section 292BB cannot cure such defect. Based on the above discussions, we allow raised by the assessee and the order passed by the Assessing Officer u/s. 143(3) for year under consideration is held to be not legally sustainable. The assessment order dated 30.12.2016 is held to be Null in the eyes of law due to non-issuance of notice u/s. 143(2) by the Ld. AO who had jurisdiction over present assessee.
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