Non-Issuance of Income Tax Notice u/s 143(2) cannot be Cured u/s 292BB: Delhi HC dismisses Revenue’s appeal

The Delhi High Court ruled that the non-issuance of an income tax notice under Section 143(2) cannot be cured under Section 292BB of the Income Tax Act. The case involved a taxpayer who challenged an assessment made without receiving the required notice under section 143(2). The court held that failure to issue a proper notice under the section renders the assessment invalid, and Section 292BB cannot rectify this procedural lapse. This decision reinforces the importance of adherence to procedural requirements for income tax assessments and ensures that taxpayers are not penalized for administrative oversights.