Assessment framed u/s 158BC was void ab initio if notice U/s. 143(2) was not issued

Shri Ashok Kumar Aggarwal Vs ACIT (ITAT Delhi)

AO repudiates the return filed u/s 1 58BC (a) of the Act and proceeds to make an enquiry, he has to necessarily follow the provisions of section 142, 143(2) and 143(3) of the Act. In the case before us, the Department has not been ab

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