https://www.taxtmi.com/highlights?id=61670 Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that notice u/s. 143(2) is to be issued within the period of limitation and any omission or failure would be hit at the root of the jurisdiction applying the principles laid down by the Hon’ble Supreme Court in various judgments. - AT en-us Fri, 28 Jan 2022 16:55:22 +0530 Fri, 28 Jan 2022 16:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61670 Validity of assessment - absence of issuance of notice u/s. 143(2) within period of limitation - whether curable defect u/s 292BB - Statute make its imperative that notice u/s. 143(2) is to be issued within the period of limitation and any omission or failure would be hit at the root of the jurisdiction applying the principles laid down by the Hon’ble Supreme Court in various judgments. - AT Highlights Income Tax Fri, 28 Jan 2022 16:55:22 +0530 https://www.taxtmi.com/highlights?id=61670