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Assessment Completed without issue of u/s. 143(2) is invalid
Case Law Details
- Case Name
- Shri Jai Shiv Shankar Traders Pvt. Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Issue- Learned CIT (A) has erred both on facts and in law in confirming the order assed by the AO despite the fact that the same has been passed without issue of statutory notice under section 143(2) of the Act.
Contention of the Assessee
Assessee stated that the assessment order has been passed without issuing the notice u/s. 143(2) of the I.T. Act. He stated that this Bench can peruse the assessment order and the record which clearly shows that the AO has not even issued the notice u/s. 143(2) of the I.T. Act before completion of the assessment in dispute. He submitted that ...
