Jurisdictional notice under section 143(2) was not proved served, so section 292BB could not cure the defect.

Service of notice under section 143(2) was treated as a jurisdictional requirement for the assessment under section 153A. The Revenue had to prove not only issuance but due service of the notice, and that burden was not discharged because cogent evidence of service was absent and the notice did not bear the assessee's PAN or address. Since the assessee raised the objection to non-service before completion of the assessment, section 292BB did not cure the defect. The assessment was therefore held invalid and unsustainable in law, with the jurisdictional issue decided in favour of the assessee.

---

---

Issues: Whether the assessment framed under section 153A was valid in the absence of proof of service of notice under section 143(2), and whether section 292BB cured the defect when objection to non-service was raised before completion of assessment.

Analysis: The notice issue was treated as jurisdictional. The record showed two order sheets, but the service of notice was not proved by cogent evidence and the notice itself lacked the assessee's PAN and address. The burden remained on the Revenue to establish not only issuance but due service of notice. Since objection regarding non-service had been raised before completion of the assessment, section 292BB was held not to cure the defect of non-service of notice under section 143(2).

Conclusion: The assessment was held invalid and unsustainable in law, and the jurisdictional issue was decided in favour of the assessee.

---