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Reopening Income Tax Assessment: Notice Issuance vs. Service Clarified u/s 292BB; Timely Issuance Crucial for Validity.

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....Validity of reopening of assessment - issue of notice and service of notice are two different aspects and what is covered by section 292BB is only “service of notice”. Non-issue of notice u/s. 143(2) within the period of limitation would not be covered under the ambit of section 292BB - AT....

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Reopening Income Tax Assessment: Notice Issuance vs. Service Clarified u/s 292BB; Timely Issuance Crucial for Validity.