2018 (7) TMI 714 - SCH - Income Tax

Validity of reopening of assessment - lack of notice under Section 143 (2) - notice under Section 143 (2) of the Act to the Assessee is mandatory prior to framing an assessment - Held that - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition, stating no grounds for interference under Article 136 of the Constitution of India. The delay was condoned, and pending applications were disposed of, while keeping the question of law open.