Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]

Defect of Issue of S. 143(2) Notice - Re-Assessment Proceedings - S. 292BB - ITAT - Taxscan

The Delhi Income Tax Appellate Tribunal (ITAT) has recently held that the defect of issue of section 143(2) notice prior to conclusion of reassessment proceedings is not curable for invoking section 292BB of Income Tax Act 1961. Section 292BB of the Income Tax Act 1961 states that if in  certain circumstances notice was not served…

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