Reassessment Violated Mandatory Income Tax Provisions; Sections 139 and 144 Ignored, Cannot Be Fixed by Section 292B.

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....Reassessment - all the provisions of the income-tax that is applicable to the regular assessments that is subsequent to section 139 including that laid down by 144 has to be followed. - It has not been followed and this is clear violation of the mandatory requirement. - Violation of mandatory requirement cannot be cured by taking the shelter u/s.292B - AT....