Failure to issue Notice U/s. 143(2) vitiate reassessment proceedings

Advocate Akhilesh Kumar Sah Oberoi Hotels recent appeal before Calcutta High Court: Failure to issue notice under Section 143(2) will result in the entire proceedings, including any order of  assessment, to be quashed PCIT vs. Oberoi Hotels Pvt. Ltd. [ITAT No.152 of 2015, decided on 22.06.2018], the substantial questions of law that had arisen were in the context of reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961(for short ‘the Act’) pursuant to a notice under Section 148 thereof. The Appellate Tribunal had quashed the entire reassessment proceedings on ...