Assessment Order can’t be framed without issuing a Notice u/s 143(2) of Income Tax Act: Delhi HC [Read Order]

Assessment Order - Delhi High Court - tax news - taxscan

The Delhi High Court held that the assessment order cannot be framed without issuing a notice under Section 143(2) of the Income Tax Act, 1961. The appellant/revenue, concededly, had not issued a notice under Section 143(2) of the Income Tax Act to the respondent/assessee. The appellant/revenue has taken the stand, both before the Tribunal as…

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