challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon'ble Supreme Court ABACUS…
Section 292BB not applicable to legal representative. High Court quashed reopening notice issued in the name of deceased assessee. ABCAUS…
Section 292BB does not save complete absence of notice. Section seeks to cure only infirmities in service of notice -…
Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue…