Section 292BB not applies in cases where mandatory notice was not issued

Kamla Craft pack Pvt. Ltd. Vs I.T.O (ITAT Ahmedabad) Section 292BB not applies in cases where mandatory notice was not issued and assessment was invalid as the mandatory notice under Section 143(2) had not been served In the case of Kamla Craft Pack Pvt. Ltd. Vs I.T.O. decided by the ITAT Ahmedabad, the primary legal question revolved around the validity of an assessment made under Sections 143(3) read with Section 147 of the Income Tax Act without the mandatory notice under Section 143(2) being issued to the assessee. The appeal arose from an order by the Commissioner of Income Tax (Appeals) ...