Non-service of Section 143(2) notice cannot be cured by Invoking Section 292BB

PCIT Vs Consortium Nussli Comfort Net (Delhi High Court)

This Court is in agreement with the Tribunal that Section 292BB does not give the power to condone the failure or delay in issuing the statutory notice required to be issued under Section 143(2) of the Act. Section 292BB deals with failure of service of notice and not with regard to failure to issue notice.

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