Manual Section 143(2) Notices Without DIN Invalid: ITAT Delhi

ITO Vs Lalita Agarwal (ITAT Delhi)

Manual Section 143(2) Notices Without DIN Invalid: ITAT Quashes Reassessments as Void Ab Initio for Five Years

The Delhi ITAT allowed the assessee’s appeals and quashed reassessment orders for AYs 2012-13 to 2016-17, holding that the assumption of jurisdiction under Section 147 was invalid due to absence of a valid notice under Section 143(2). Though the Revenue produced manually issued notices dated 07.11.2019, the Tribunal fo

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