Travancore Diagonstics Pvt. Ltd. Vs. ACIT Circle 1, Kollam 74 239 (Kerala)

Section 143, read with sections 147 and 292BB, of the Income-tax Act, 1961 - Assessment - Issue of notice (Requirement of) - Assessment year 2009-10 - Whether in case of proceedings initiated under section 143(3), read with section 147, requirement to issue a notice under section 143(2) is mandatory and section 292BB does not in any manner grant any privilege to Assessing Officer in dispensing with issuance of such a notice - Held, yes [Para 33] [In favour of assessee]