Reopening of assessment u/s 147 - no notice u/s 143(2) issued - ...

Case Laws Income Tax

December 24, 2020

Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s 143(3) of the Act, therefore, non-issuance of notice U/s 143(2) of the Act vitiates the assessment proceedings. - the assessment proceedings completed without issuance of notice u/s 143(2) of the act and void ab-initio and liable to be quashed. - AT

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Reopening of assessment u/s 147 - no notice u/s 143(2) issued - ...

Case Laws Income Tax

December 24, 2020

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