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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Reopening of assessment -Notice u/s 143(2) - AO given the ...

Case Laws     Income Tax

March 9, 2019

Reopening of assessment -Notice u/s 143(2) - AO given the notices u/s 143(2) to the assessee immediately to filing the return, which shows non-application of mind on the part of the of the AO. Therefore, notice under section 143(2) is invalid and resultantly, the assessment is vitiated and is liable to be quashed.

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