Assessment Proceedings invalid Without Valid Section 143(2) Notice: ITAT Indore

Hansraj Jain Vs ACIT (Central)-2 (ITAT Indore) The appeals before the Income Tax Appellate Tribunal Indore arose from a consolidated order of the Commissioner of Income Tax (Appeals) dated 21.05.2024, which upheld a consolidated assessment order passed by the Assessing Officer for Assessment Years 2008–09 to 2014–15. The assessments for six years were framed under Section 153A read with Section 143(3), while the assessment for AY 2014–15 was completed under Section 143(3). The proceedings originated from a search conducted under Section 132 on 28.02.2014 in the “Doshi Group,” which i...