Case Law Details
Case Name : Manjit Kaur Vs ITO (ITAT Chandigarh)
Appeal Number : ITA No. 593/CHD /2022
Date of Judgement/Order : 24/03/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Chandigarh
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Manjit Kaur Vs ITO (ITAT Chandigarh)
ITAT held that the assessment order is bad in law for the reason that the assessing authority passed the order u/s 143(3) of the Act without issuing mandatory notice u/s 143(2) of the Act.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
This appeal has been preferred by the assessee against the order dated 15.06.2022 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’].
2. The Assessee has taken following grounds of appeal:-
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