the AO’s failure to issue notice under section 143(2) after filing ITR invalidated the order of reassessment. Issue of notice u/s 143(2) before filing of ITR is not compliance of provision order quashed and cannot be condoned by referring to section 292BB of the Act
On July 18, 2018 ITAT Delhi hold that the reassessment framed by the AO u/s 143(3)/147 of the Act, in the present case, on the basis of the notice issued u/s 143(2) of the Act dated 12.10.2011 i.e. prior to…
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