AO cannot scrutinize income tax return without issuing Section 143(2) Notice

Advertisement Arun Kanhaiya Gupta Vs ITO (ITAT Mumbai) I am informed that the assessment record does not contain any proof regarding service of notice under section 143(2) of the Act to the assessee. There should not be any dispute that the Assessing Officer would get jurisdiction over the return of income filed by the assessee only upon service of notice under section 143(2) of the Act, meaning thereby, the AO could not scrutinize the return of income without issuing notice u/s 143(2) of the Act in accordance with law. I find support for this legal proposition from the decision rendered by...