ITAT Quashes Assessment Order Due to Non-Issuance of Notice under Section 143(2) within Stipulated Time Limit

Mohan Yadav Vs ITO (ITAT Indore)

Introduction: The case of Mohan Yadav Vs ITO recently adjudicated by the Income Tax Appellate Tribunal (ITAT) in Indore, elucidates an important precedent concerning the Income Tax Act’s procedural requirements. The key issue under examination was the necessity of issuing a notice under Section 143(2) of the Income Tax Act within the specified time frame.

Analysis: The case hinged on the non-issuance of notice under

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