ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order

Rameshkumar Tagraji Jain Vs ITO (ITAT Mumbai)

It is noted that the assessee during the first appellate proceeding before Ld. CIT(A) had filed the written submission mainly assailing the validity of the action of the AO to have framed the reassessment order without issuance of mandatory notice u/s 143(2) of the Act and cited the case laws in support of the legal issue discussed (supra). Thus it is noted that the assessee has raised this legal issue before the Ld. CIT(A) and challenged the validity of reassessment orders frame

Please become a Premium member. If you are already a Premium member, login here to access the full content.