Assessment Quashed Due to Improper Service of Section 143(2) Notice; Section 292BB Inapplicable to Procedural Errors. (2.

Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who is not authorised to receive notice, it is a case that the notice was not served - when objection was filed before AO, the provisions of section 292BB has no application - assessment quashed .....

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