Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]

By Aparna. M - On July 23, 2023 12:30 pm - 2 mins read

Issue of Notice - Income Tax Act is mandatory requirement for framing reassessment order - ITAT - TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that issue of notice under Section 143(2) of Income Tax Act, 1961 is mandatory requirement for framing reassessment order. Therefore which was not curable as per Section 292BB of Income Tax Act. The assessee Classic Display Systems Pvt. Ltd, filed the appeal against the order of…

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