Issuance of notice U/s. 143(2) is a mandatory obligation

Pr. CIT v. Gravity Systems (P) Ltd. (High Court Delhi)

Since no notice under section 143(2) was issued by AO before completion of assessment, therefore, addition made under section 68 was liable to be deleted.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

The Revenue is aggrieved by the order of the ITAT which directed the deletion of some amounts under section 68 of the Income Tax Act by the lower authorities.

The IT

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