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2023 (10) TMI 614 - ITAT DELHIValidity of reopening of assessment - no notice u/s 143(2) was issued and served on the assessee after the assumption of jurisdiction by the Ld. A.O. in the reassessment proceedings - addition u/s 68 - Curable defect u/s 292BB or not? - HELD THAT:- As notice u/s 143(2) of the Act was never issued to the company in the reassessment proceedings. CIT(A) is only trying to take shelter of the proviso to section 292BB of the Act that the assessee had cooperated during the course of assessment proceedings and had not raised this objection before the Ld. A.O. This goes to prove categorically that no notice u/s 143(2) of the Act was issued to the assessee company after issuance of notice u/s 148 of the Act. As decided in LAXMAN DAS KHANDELWAL [2019 (8) TMI 660 - SUPREME COURT] non- issuance of notices u/s 143(2) of the Act is jurisdictional defect not curable u/s 292BB of the Act. The entire reassessment proceedings are to be declared as void ab-initio. Decided in favour of assessee.
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