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2023 (4) TMI 232 - ITAT CHANDIGARHValidity of reopening of assessment - non issue of mandatory notice u/s 143(2) - HELD THAT:- As issuance of notice u/s 143(2) of the Act is mandatory for the AO to proceed with the assessment u/s 143(3) of the Act, even in cases pertaining to the reopening of the assessment u/s 147 of the Income-tax Act. We hold that the assessment order is bad in law for the reason that the assessing authority passed the order u/s 143(3) of the Act without issuing mandatory notice u/s 143(2) of the Act. Accordingly, the assessment order is, hereby, quashed. Decided in favour of assessee.
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