Assessment Order Invalid Without Section 143(2) Notice; Can't Be Validated u/ss 292B or 292BB, Income Tax Act.

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....Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B or u/s 292BB of I.T. Act, 1961 - AT....