Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal...

Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X