Case Law: Failure to issue notice u/s 143(2)

Calcutta HC rules that failure to issue notice u/s. 143(2) would vitiate the reassessment proceedings altogether, rejects Revenue’s stand that the matter must be restored to the stage where a notice u/s. 143(2) may be issued for completing the assessment / reassessment; Further, rejects Revenue’s stand that since assessee participated in reassessment proceedings and did not raise the objection for non-issue of notice before completion of reassessment, Sec. 292BB defense was available; Firstly, HC clarifies that since Sec. 292BB is a provision of general application, it would be applicable in all situations, but only in so far as it proclaims to operate; Noting that “Implicit in the wording of Sec. 143(3) …is the indispensability of a notice u/s. 143(2) thereof.”, HC rules that Sec. 292BB must be understood to cure any defect in the service of notice and not authorise the dispensation of a notice when the appropriate interpretation of a provision makes the notice to be mandatory or indispensable; Relies on SC ruling in Hotel Blue Moon, CITATION: (TS-352-HC- 2018(CAL))