Section 292BB: Curing Notice Defects in Income Tax but Excludes Cases Without Notice u/ss 148 or 143(2).

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....Sec. 292BB can cure only were a notice is claimed by a assessee not to have been served on him or served on him out of time or served in an improper manner. It cannot cure a situation were there was no issue of notices u/s.148 or u/s.143(2) of the Act. - AT....