Section 143(2) Notice Crucial for Valid Income Tax Assessments; Defects Not Cured by Section 292BB.

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....Non issuance of Notice u/s 143(2) - The flaw found in the notice will goes to the root of the matter and the same cannot be cured u/s 292BB or dispensed with, to consider the case on merits - notice is the foundation and Assessment Order will not survive because it was built upon such defective/ invalid notice and would certainly fall to the ground....