Deeming provisions of section 292BB not applies to Non-issuance of notice U/s.143(2)

Kamla Devi Sharma Vs ITO (ITAT Jaipur)  Non-issuance of notice under section 143(2) was not a procedural error which could have been corrected in the wake of deeming provisions of section 292BB. Thus, assessment completed under section 143(3) read with section 147 was quashed. FULL TEXT OF THE ITAT JUDGMENT This is an appeal filed by the assessee emanates from the order of the learned Commissioner (Appeals)-3, Jaipur dated 20-9-2016 for the assessment year 2009-10. 2. The assessee is an individual. The assessee had purchased agricultural land on 30-4-2008 for a consideration of Rs. 1,01,20,00...