If notice U/s. 143(2) not served before due date then Assessment proceeding are not valid- (ITAT Delhi)

Cebon India vs. ACIT (ITAT Delhi)

Where the record did not show that the assessee had been served with a notice under section 143(2) before the due date HELD that the assessment proceedings were not valid as the non-service of the notice was a jurisdictional defect and not merely a procedural defect. Held also that s. 292BB was procedural and prospective.