Reopening of assessment u/s 147 - Reassessment was completed ...

Reassessment Invalid: Absence of Notice u/s 143(2) Makes Section 147 Order Unsustainable; Section 292BB Not Applicable.

January 2, 2020

Case Laws Income Tax AT

Reopening of assessment u/s 147 - Reassessment was completed without issuing a notice under section 143(2), then the reassessment order is not sustainable in law and the same is invalid. - The provisions of section 292BB are not applicable.

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Reopening of assessment u/s 147 - Reassessment was completed ...

Reassessment Invalid: Absence of Notice u/s 143(2) Makes Section 147 Order Unsustainable; Section 292BB Not Applicable.

January 2, 2020

Case Laws Income Tax AT

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