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 able to negate the assertion of the assessee that no notice u/s 143(2) of the Act was issued by the AO prior to the framing of assessment u/s 158BC of the Act. Thus, the impugned assessment was framed without assumption of jurisdiction. Accordingly, respectfully following the ratio of the judgment of the Hon’ble Ap...