Validity of the re-opening of the assessment - non-issuance of ...

Income Tax

April 1, 2023

Validity of the re-opening of the assessment - non-issuance of notice u/s. 143(2) - In the absence of such notice, it is presumed that AO did not issue any notice u/s. 143(2) of the Act, hence the assessment was framed without meeting the requirement of law. - assessment order quashed being bad in law - AT

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Validity of the re-opening of the assessment - non-issuance of ...

Income Tax

April 1, 2023

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