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2018 (1) TMI 393 - AT - Income TaxValidity of assessment - non-issue of notice u/s. 143(2) - Held that:- From the findings of the Assessing Officer and ld. CIT(A), one thing is apparent that no notice u/s. 143(2) was issued to the assessee as the ld. CIT(A) himself has held that mere non-issuance of notice u/s. 143(2) by itself cannot be said to vitiate the assessment proceedings. In a number of judgments delivered by various Courts and Tribunals, it has been held that service of notice u/s. 143(2) is mandatory requirement. See Indus Tower Limited vs. CIT [2017 (6) TMI 24 - DELHI HIGH COURT] - Decided in favour of assessee
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