Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment: Madras HC [Read Order]

Income - Tax - Act - Condition - Precedent - Framing - Income - Tax - Assessment -Madras - HC -TAXSCAN

In a recent decision the Madras High Court ruled that the notice under Section 143(2) of Income Tax Act, 1961 is a condition precedent for framing of the income tax assessment. The petitioner, Angusamy Gounder Subbu Rathinamun, has in the affidavit filed in support of the writ petition raised various grounds assailing the order of…

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