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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Non–issuance of notice under section 143(2) of the Act by the ...


Notice u/s 143(2) Mandatory for Valid Order u/ss 143(3) and 147 of Income Tax Act.

February 24, 2018

Case Laws     Income Tax     AT

Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the assessee did not raise the objection against non–issuance of notice under section 143(2) within a period of one month - AT

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