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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Validity of assessment proceedings - scrutiny assessment - AO ...


Tax Assessment Void Due to Missing Section 143(2) Notice; Scrutiny Assessment Legally Ineffective.

April 19, 2017

Case Laws     Income Tax     AT

Validity of assessment proceedings - scrutiny assessment - AO has not issued any notice u/s 143(2) of the I.T. Act to the assessee. During the entire assessment proceedings, the assessment order in dispute is invalid, void abnitio - AT

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