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2022 (12) TMI 1080 - AT - Income TaxValidity of assessment - non issuance of notice u/s 143(2) - Whether curable defect u/s 292BB? - HELD THAT:- As decided in Laxman Das Khandelwal case [2019 (8) TMI 660 - SUPREME COURT] for section 292BB to apply, section 143(2) notice must have emanated from the department and it is only infirmities in the manner of service of notice that the section seeks to cure and it is not intended to cure the complete absence of notice under section 143(2) of the Act itself. Thus the entire reassessment proceedings under section 143(3) read with section 147, in the present case, stood vitiated as the AO lacked jurisdiction in absence of notice u/s 143(2) of the Act. Hence, the assessment order passed under section 143(3) read with section 147 of the Act is quashed. - Decided in favour of assessee.
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