Assessing Officer's Failure to Issue Timely Notice u/s 143(2) Is Not Curable, Section 292BB Inapplicable. (2.

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....Validity of assessment - section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) of the Act within prescribed time limit is not a procedural irregularity and the same is not curable - AT....