Case Law Details
Case Name : Smt. Gyatri Sharma Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 461/JP/2018
Date of Judgement/Order : 21/12/2020
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Jaipur
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Smt. Gyatri Sharma Vs ITO (ITAT Jaipur)
From the record, we also noticed that the A.O. has not stated either in the assessment order or in the ordersheets of the assessment proceedings that any notice U/s 143(2) of the Act was issued to the assessee. It is clear that there is no notice U/s 143(2) of the Act
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Recently ITAT Pune also held in the case of Gourishankar G Lohiya HUF ITA No.406/PUN/2020 that The same turns out not to have been issued to the assessee (HUF) having PAN No.AAAHL3831L but to Shri Lohia Gourishankar G having PAN No.AAKPL3064D which makes it clear cut instance of non-issuance of a valid section 143(2) notice held to be mandatory condition in the foregoing landmark decision.