Assessment proceedings u/s 143(2) are not meant for benefit of assessee

The assessment  proceedings u/s 143(2) of the Act are not meant for the benefit of the assessee but are for the benefit of Revenue only so that the AO is able to ensure that the assessee has not understated the income or has not computed excessive loss or has not under paid the tax in any manner.

Relevant Text of the ITAT Order is as follows:-

(C.2)

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