s. 292B cannot save Assessment order passed without Notice u/s 143(2)

ITO Vs. Sh. Neeraj Goel (ITAT Delhi) IT(A) has rightly held that the assumption of jurisdiction to frame an assessment or non assumption of jurisdiction to frame an assessment goes to the root of the judicial act of framing an assessment order and in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the Assessing Officer in framing an assessment order without issuing notice u/s. 143(2) cannot be saved under the provisions of section 292B of I.T. Act, 1961 or under section 292BB of I.T. Act, 1961, hence, the assessment order so framed will be v...