Assessment Quashed Due to Improper Service of Section 143(2) Notice; Section 292BB Inapplicable to Procedural Errors. (2.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who is not authorised to receive notice, it is a case that the notice was not served - when objection was filed before AO, the provisions of section 292BB has no application - assessment quashed....