Held that non-issuance of notice under section 143(2) is not a curable defect and failure of Assessing Officer in reassessment proceedings to issue notice under section 143(2) prior to finalizing reassessment order cannot be condoned under section 292BB.  Tribunal held that from records, it was clear that Assessing Officer did not verify claim of assessee and proceeded purely on estimate basis which is  not justified. (AY. 2003-04)