ITAT Bangalore Quashes Assessment Order Due to Invalid Notice under Section 143(2)

Rajiv Gandhi University of Health Sciences Vs ACIT (ITAT Bangalore) The ITAT Bangalore has quashed the assessment order in the case of Rajiv Gandhi University of Health Sciences against ACIT. The grounds for invalidation were the non-service of a mandatory notice under section 143(2) of the Income-tax Act. Specific ground raised by the assessee, relates to the non-service of a mandatory notice under section 143(2) of the Income-tax Act. The ITAT Bangalore examined the assessment records and found no noting for the issuance of the notice under section 143(2) of the Act. The article emphasizes t...