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Where the record did not show that the assessee had been served with a notice under section 143(2) before the due date HELD that the assessment proceedings were not valid as the non-service of the notice was a jurisdictional defect and not merely a procedural defect. Held also that s. 292BB was procedural and prospective.
See also: CIT vs. Eqbal Singh Sindhana (Del)
[...] contra: Cebon India vs. ACIT (ITAT Del) where it was held that non-service of the notice was a jurisdictional defect and not [...]