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2023 (11) TMI 1002 - DELHI HIGH COURTValidity on assessment order u/s 153C r.w.s. 143(3) in the absence of notice u/s 143(2) - defective assessment order - whether curable defect u/s 292BB? - whether the absence of notice u/s 143(2), before framing the assessment order would render the assessment order defective, having regard to the provisions of Section 292BB? HELD THAT:- The argument advanced on behalf of the appellant/revenue that the absence of notice u/s 143(2) would not render the assessment order u/s 143(3) defective does not impress us as the import of Section 292BB is to remedy infirmities that arise in the service of notice under the Act. However, this is a case, where no notice under Section 143(2) was issued, as noted by the CIT(A) and affirmed by the Tribunal; which is different from saying that a notice was issued which was deficient. This issue is no longer res integra, as is demonstratable by the decision of Laxman Das Khandelwal [2019 (8) TMI 660 - SUPREME COURT] as said that the scope of the provision of section 292BB is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of the assessee. It is, however, to be noted that 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. The Section is not intended to cure complete absence of notice itself. Decided in favour of assessee.
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