Section 292BB Applies Only to Assessment, Not Revisional Proceedings; Jurisdictional Defects Are Uncurable u/s 263.

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....Revision u/s 263 - section 292BB of the Act can be made applicable only for assessment or reassessment proceedings and the same cannot be made applicable for revisional proceedings as contemplated u/s. 263 - when there is a jurisdictional defect, it does not become curable - AT....