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 arise

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