AO's Failure to Issue Section 143(2) Notice for Scrutiny Assessment is a Major Procedural Flaw; Irremediable u/s 292BB.

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....Non-issuance of notice u/s 143(2) – scrutiny assessment - the AO has failed to issue requisite notice u/s 143(2) of the Act and this defect is not rectifiable u/s 292BB of the Act - AT....