ITAT Bangalore Quashed Reassessment Over Missing Section 143(2) Notice

Intact Developers Pvt. Ltd. Vs DCIT (ITAT Bangalore)

Intact Developers Pvt. Ltd. appealed against consolidated orders of the CIT(A)-11, Bengaluru, for the assessment years (AY) 2015-16, 2016-17, and 2017-18, which had dismissed its claims regarding various disallowances and procedural irregularities. The appeals challenged the assessments completed under sections 144 r.w.s. 147 of the Income Tax Act, 1961 (“the Act”), alleging that the Assessing Officer (AO) acted on conjectures, failed to provide proper opportunities of being heard, violated principles of natural justice, inco

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