https://www.taxtmi.com/caselaws?id=463967 ITAT, Delhi (AT) held the reassessment void where no notice under s.143(2) was issued or record of issuance existed. Relying on HC and SC authorities, the Tribunal found s.292BB cannot cure non-issuance of a statutory notice (it only validates defective service), so absence of a s.143(2) notice fatally vitiated jurisdiction assumed under ss.147/143(3). The reassessment order was set aside and the taxpayer's appeal was allowed. en-us Fri, 05 Jul 2024 00:00:00 +0530 Tue, 23 Sep 2025 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463967 ITAT, Delhi (AT) held the reassessment void where no notice under s.143(2) was issued or record of issuance existed. Relying on HC and SC authorities, the Tribunal found s.292BB cannot cure non-issuance of a statutory notice (it only validates defective service), so absence of a s.143(2) notice fatally vitiated jurisdiction assumed under ss.147/143(3). The reassessment order was set aside and the taxpayer's appeal was allowed. Case-Laws Income Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463967