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Provisions of sec. 292BB won’t cure defect of non-issuance of notice under sec. 143(2): SC

August 14, 2019[2019] 108 183 (SC)

IT : According to section 292BB, if assessee had participated in proceedings, by way of legal fiction, notice under section 143(2) would be deemed to be valid even if there be infractions as detailed in said section. Scope of provision is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of assessee. However, section does not save complete absence of notice. For section 292BB to apply, notice must have emanated from department. It is only infirmities in manner of service of notice that section seeks to cure. Section is not intended to cure complete absence of notice itself and thus, issue of notice under section 143(2) for completion of regular assessment is a statutory requirement as per provisions of Act and non-issuance thereof is not a curable defect

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