https://www.taxtmi.com/caselaws?id=384471 SC affirmed that the requirement of notice under section 143(2) is mandatory and, while section 292BB can cure infirmities in service where the assessee participated, it cannot validate a complete absence of notice. Applying Blue Moon precedent, the Court held that 292BB only deems defective service valid if a departmental notice existed; since no 143(2) notice was ever issued, the HC and Tribunal's quashing of the assessment was correct. en-us Tue, 13 Aug 2019 00:00:00 +0530 Wed, 01 Jul 2026 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384471 SC affirmed that the requirement of notice under section 143(2) is mandatory and, while section 292BB can cure infirmities in service where the assessee participated, it cannot validate a complete absence of notice. Applying Blue Moon precedent, the Court held that 292BB only deems defective service valid if a departmental notice existed; since no 143(2) notice was ever issued, the HC and Tribunal's quashing of the assessment was correct. Case-Laws Income Tax Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384471