Absence of Valid Notice u/s. 143(2): ITAT quashes Assessment Proceedings

Jigna Chetan Mehta Vs ACIT (ITAT Kolkata)

ITAT Kolkata case, Jigna Chetan Mehta Vs ACIT, delves into the necessity of a valid notice under section 143(2) of the Income-tax Act, 1961, for subsequent assessment proceedings. The case examines whether the absence of such notice could lead to the quashing of these proceedings.

This appeal, filed by the assessee, opposes the order by the CIT(A), NFAC, and the assessment order by ACIT, Kolkata under section 143(3) r.w.s. 147 of the IT Act. The gr

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