Assessment without Section 143(2) notice is not justified in law 

ITO Vs Satish Singh Bhati (ITAT Delhi) The issue under consideration is whether CIT(A) is correct by annulling the assessment order on the ground that no notice under section 143(2) was issued before the completion of assessment? The assessee took the legal ground that the impugned assessment order was framed by the Assessing Officer without assuming the jurisdiction u/s 143(2) of the Income Tax Act, 1961 and without serving upon the assessee the necessary notices there under. Admittedly in the present case the Ld. DR stated that no notice under Section 143(2) of the Act was issued before the ...