Validity of the assessment order issued in the absence of ...

Income Tax

January 24, 2024

Validity of the assessment order issued in the absence of issuance of notice u/s 143(2) - protection u/s 292BB eligible or not? - It is now well settled law that if the notice u/s 143(2) of the Act is not issued to the assessee before completion of the assessment, then the assessment is not sustainable in the eyes of law and deserve to be cancelled - the protection under section 292BB of the Act is not available to the Department in the case on hand. - AT

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Validity of the assessment order issued in the absence of ...

Income Tax

January 24, 2024

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