Assessment U/s. 143(3) despite non compliance of Notices is valid: HC

Brief of the Case Punjab & Haryana High Court held In the case of Subhash Chander vs. CIT that it is open for the AO to complete assessment either u/s 144 or u/s 143(3), in case compliance of notice has not been done by the assessee. Facts of the Case In this case, the assessment order was made u/s 143(3) on the assessee for not replying the notice issued u/s 142. It was contended by the assessee that it should be issued u/s 144 instead of u/s 143(3) and accordingly it is not valid in law. It was also submitted that the assessee was not served with the necessary documents. Contention of th...