https://www.taxtmi.com/caselaws?id=446111 The Delhi HC ruled that an assessment order under Section 153C read with Section 143(3) is invalid when no notice under Section 143(2) is issued. The court held that Section 292BB cannot cure the complete absence of notice, only defects in service of an existing notice. Following the SC precedent in Laxman Das Khandelwal, the court distinguished between deficient notice service and complete absence of notice, ruling that Section 292BB applies only to remedy infirmities in service, not to validate assessments where no notice was issued at all. Decision favored the assessee. en-us Mon, 06 Nov 2023 00:00:00 +0530 Sat, 25 Nov 2023 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446111 The Delhi HC ruled that an assessment order under Section 153C read with Section 143(3) is invalid when no notice under Section 143(2) is issued. The court held that Section 292BB cannot cure the complete absence of notice, only defects in service of an existing notice. Following the SC precedent in Laxman Das Khandelwal, the court distinguished between deficient notice service and complete absence of notice, ruling that Section 292BB applies only to remedy infirmities in service, not to validate assessments where no notice was issued at all. Decision favored the assessee. Case-Laws Income Tax Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446111