Case Law Details
Case Name : Malbros International Pvt. Ltd Vs DCIT (ITAT Chandigarh)
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Chandigarh
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Malbros International Pvt. Ltd Vs DCIT (ITAT Chandigarh)
Search-Based Assessment Quashed: ITAT Chandigarh Holds Section 143(3) Invalid Without Following New Reassessment Regime
The Chandigarh Bench of the ITAT allowed the assessees’ appeals (AY 2022-23) and quashed the assessments framed under section 143(3), holding that the entire exercise was without jurisdiction
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