Reopening of assessment u/s 147 - addition of bogus expenditure ...

Assessment Void Due to Invalid Section 143(2) Notice; Bogus Expenditure Addition Reversed u/s 147.

December 21, 2021

Case Laws Income Tax AT

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to filing of return of income was invalid and in absence of valid notice under section 143(2) of the Act, the assessment order is rendered invalid. - AT

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Reopening of assessment u/s 147 - addition of bogus expenditure ...

Assessment Void Due to Invalid Section 143(2) Notice; Bogus Expenditure Addition Reversed u/s 147.

December 21, 2021

Case Laws Income Tax AT

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