Reassessment Defective: Missing Notice u/s 143(2) Invalidates Jurisdiction; Section 292BB Deeming Fiction Inapplicable.

Non issuance of notice u/s 143(2) - Reassessment u/s 147 - , this defect in the assumption of jurisdiction by the Assessing Officer cannot be cured by taking recourse to the deeming fiction u/s 292BB of the Act - AT .....

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