Section 292 BB cannot cure delay in issue of Notice U/s. 143 (2)

Hatch Associates India (P) Ltd Vs ACIT (ITAT Delhi)

Admittedly, the impugned assessment year before us is A Y 2007 – 08. For that, AY the assessee has filed return of income on 30/10/2007. Notice u/s 143 (2) of The Income Tax Act should have been served on the assessee within 6 months from the end of the assessment year. Therefore, it should have been served on or before 30/9/2008. The Ld. authorized representative has furnished before us a copy of the notice u/s 143 (2) of the income tax act which is issued

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