AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh

Tika Ram Educational Society Vs DCIT/ACIT (ITAT Chandigarh) In the case concerning Tika Ram Educational Society vs DCIT/ACIT, the assessee appealed against the order of the CIT(A), NFAC, for Assessment Year 2015–16. The society raised multiple grounds, including wrongful reopening of assessment under Section 148, completion of assessment without issuing a mandatory notice under Section 143(2), denial of deductions under Sections 10(23C)(iiiab) and 12A, violation of natural justice due to lack of video conferencing opportunity, and non-compliance with Section 144B and judicial discipline. The...