Merely because the Assessee participates in the proceedings ...

Taxpayer's participation post-section 148 notice doesn't waive Assessing Officer's duty to issue section 143(2) notice before reassessment.

November 2, 2017

Case Laws Income Tax HC

Merely because the Assessee participates in the proceedings pursuant to such notice u/s 148, it does not obviate the mandatory requirement of the AO having to issue to the Assessee a notice u/s 143(2) before finalising the order of the reassessment - HC

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Merely because the Assessee participates in the proceedings ...

Taxpayer's participation post-section 148 notice doesn't waive Assessing Officer's duty to issue section 143(2) notice before reassessment.

November 2, 2017

Case Laws Income Tax HC

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