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Section 292BB Clarifies Issuance vs. Service of Notices in Tax Proceedings; Ensures Validity Despite Procedural Defaults.
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....Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.....