TMI BlogValidity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the...Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled by him, if he fails to take benefit of any of the provisions of law, the assessee cannot plea that the notice u/s. 143(2) should have been issued. In the present case, the assessee filed a letter dated 18-01-2014 requesting to treat the original return of income as in response to notice u/s. 148 of the Act. Since, the same is be..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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