Dismissing the appeal of the Revenue the Court held that the notice under section 143(2) was issued on October 21, 2013. The financial year had come to an end on March 31, 2013. The failure of the Assessing Officer to issue the notice within the period of limitation under section 143(2) of the Act which is a notice giving jurisdiction to the Assessing Officer to frame the assessment could not be condoned by referring to section 292BB of the Act. The notice was barred by limitation. (AY. 2012-13)