corporate highlight
Provisions of section 292BB do not cure the virus of non-issuance of notice under section 143(2) Section 143, read with section 292BB, of the Income-tax Act, 1961 – Assessment – Issue of notice -Service of notice [2015] ITAT GUWAHATI – Rajib Saikia v. Assistant Commissioner of Income-tax, Circle-2, Guwahati FACTS An action under section 143(2) was carried out …