https://www.taxtmi.com/caselaws?id=420209 The High Court held that Section 292BB of the Income Tax Act, 1961 does not cure the absence of notice under Section 143(2) but only addresses service failure. Failure to issue a notice before reassessment was fatal to the jurisdiction of the Assessing Officer. The court emphasized that jurisdictional issues can be raised at any stage, including appeal, and dismissed the appeal as no substantial question of law arose. en-us Fri, 25 Mar 2022 00:00:00 +0530 Tue, 29 Mar 2022 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420209 The High Court held that Section 292BB of the Income Tax Act, 1961 does not cure the absence of notice under Section 143(2) but only addresses service failure. Failure to issue a notice before reassessment was fatal to the jurisdiction of the Assessing Officer. The court emphasized that jurisdictional issues can be raised at any stage, including appeal, and dismissed the appeal as no substantial question of law arose. Case-Laws Income Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420209