Notice u/s 153A Sufficient; Issuing Notice u/s 143(2) Not Mandatory, Cannot Be Rectified u/s 292BB.

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....Assessment u/s 153A - As per Section 153A, simple notice has to be given to the assessee. Thus, the contention of the Ld. AR that issue of notice u/s 143(2) within stipulated time is mandatory requirement and is not curable u/s 292BB of the Act does not find support.....