Validity of reopening of assessment - assessment proceeding u/s ...

Case Laws Income Tax

October 10, 2023

Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the Act, issuance of notice u/s 143(2) is mandatory and in case no such statutory notice is issued, the AO cannot assume jurisdiction to frame assessment u/s 143(3). - HC

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Validity of reopening of assessment - assessment proceeding u/s ...

Case Laws Income Tax

October 10, 2023

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