Section 292BB not applicable on failure to issue notice U/s. 143(2)

Alok Mittal Vs. Dy. CIT (ITAT Kolkata)

Provisions of section 292BB are applicable where there is a failure to serve the notice and not where there is a failure to issue the notice under section 143(2). He has contended that the issuance of notice under section 143(2) before completing the assessment is a statutory requirement as held by the Hon’ble Supreme Court in the case of Asstt. CIT v. Hotel B

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