Reassessment u/s 147 - notice under Section 143(2) is mandatory ...
Reassessment Needs Section 143(2) Notice: Inquiry on Section 148 Return Invalid Without It.
October 8, 2013
Case Laws Income Tax HC
Reassessment u/s 147 - notice under Section 143(2) is mandatory and in the absence of such service, the Assessing Officer cannot proceed to make an inquiry on the return filed in compliance with the notice issued under Section 148 - HC
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