Jurisdictional error in Section 143(2) notice cannot be cured under section 292BB 

Mideast Integrated Steels Ltd Vs ACIT (ITAT Delhi) The case of Mideast Integrated Steels Ltd vs ACIT (ITAT Delhi) revolves around jurisdictional errors in the issuance of a notice under Section 143(2) of the Income Tax Act, 1961, and whether such errors can be cured under Section 292BB of the Act. The cross-appeals stem from an order dated 09.11.2017 by the Commissioner of Income Tax (Appeals)-28, New Delhi, concerning the assessment year 2014-15. The assessee’s counsel highlighted ground nos. 3 & 3.1, contending that the issue raised therein, being purely legal and jurisdictional, s...