No notice u/s 143(2) issued - Assessment in the remand ...

Issuance of Notice u/s 143(2) Unnecessary After Assessee Complies with Document Request in Remand Proceedings.

November 27, 2020

Case Laws Income Tax AT

No notice u/s 143(2) issued - Assessment in the remand proceedings - During the assessment proceedings (second round) under section 143(3) r.w.s. 254 of the Act, the Assessing Officer has issued letter on 13.02.2012 to the assessee to furnish books of accounts, bank statements etc. In response to the said letter the assessee has filed documents and submissions, therefore, the principle of natural justice has been observed during the assessment stage. Therefore, the requirement to issue notice under section 143(2) does not arise - AT

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No notice u/s 143(2) issued - Assessment in the remand ...

Issuance of Notice u/s 143(2) Unnecessary After Assessee Complies with Document Request in Remand Proceedings.

November 27, 2020

Case Laws Income Tax AT

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