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

January 24, 2024

Case Laws Income Tax AT

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 ...

January 24, 2024

Case Laws Income Tax AT

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