Sec. 143 of the Income-tax Act, 1961 - Assessment - Non-issuance of a notice under section 143(2) of the Act is not a procedural irregularity, the same cannot be cured under section 292BB of the Act and hence, the assessment order passed without issuance of notice under section 143(2) of the Act, would be rendered invalid. The Tribunal as well as the CIT(A), therefore, did not commit any error in holding that the notice issued prior to the filing of the return of income was invalid and that, in absence of a valid notice under section 143(2) of the Act, the assessment order was rendered invalid. Against the order of High Court, revenue filed SLP before Supreme Court which also came to be dismissed on the ground of low tax effect. - PR. CIT V/s AMANTHA HEALTHCARE LTD. - [2020] 272 TAXMAN 035 (SC)