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Income Tax - Highlights / Catch Notes

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Income escaping assessment - Validity of Assessment concluded ...


Income Escaping Assessment Nullified Due to Missing Notice u/s 143(2) of Income Tax Act.

May 30, 2023

Case Laws     Income Tax     AT

Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 - Since in the present case, no valid notice under section 143(2) of the Act was issued by the AO, The entire assessment proceedings becomes null and void - AT

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