Assessing Officer Lacks Jurisdiction Without Properly Served Notice u/s 143(2); Cannot Be Fixed by Section 292 BB.

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....Reassessment proceedings - Defect in service of notice u/s 143(2) – In absence of notice being served, the Assessing Officer had no jurisdiction to make assessment. Absence of notice cannot be held to be curable under Section 292 BB of the Act - AT....