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2022 (4) TMI 1324 - HC - Income TaxValidity of assessment - Non issuance of notice under Section 143(2) - HELD THAT:- The Supreme Court in Commissioner of Income-Tax vs. Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT] has clearly stated that the scope of Section 292BB is to make service of notice having certain infirmities to be proper and valid. However, the section does not save complete absence of notice. For section 292BB to apply, the notice must have emanated from the Department. It is only the infirmities in the manner of service of notice that the section seeks to cure. In fact, a Division Bench of this Court in Pr.Commissioner of Income-tax Vs. Shri Jai Shiv Shankar Traders (P.) Ltd. [2015 (10) TMI 1765 - DELHI HIGH COURT] has categorically held that the failure of the AO, in re-assessment proceedings, to issue notice under Section 143(2) of the Act, prior to finalising the re-assessment order, cannot be condoned by referring to Section 292BB of the Act. On the basis of admitted fact that notice under Section 143(2) of the Act was not issued within the period of six months prescribed for the purpose, jurisdiction assumed by the Assessing Officer under Section 143(3) of the Act was assumed erroneously. Appeal of assessee allowed.
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