Section 292BB can't save the department if section 143(2) notice isn't issued on time; it's not a fixable error.

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....Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated time? - Held No - the issuance of notice u/s 143(2) of the Act is not procedural irregularities and the same is not curable - AT....