Issuance of S. 143(2) Notice Mandatory for S. 153A Proceedings: ITAT [Read Order]

Notice - Proceedings - ITAT - taxscan

The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the issue of section 143(2) of the Income Tax Act, 1961 is mandatory for initiating the proceedings under section 153A. The Revenue approached the Tribunal challenging the order of the Commissioner of Income Tax (Appeals) wherein it was held that the Assessing…

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