Validity of assessment - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty...

Validity of assessment - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty formality inspite of the legal position on this statutory mandate - it throws a very public glare on the “serious malaise” which the tax administration can be said to be infected with - AT .....

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