Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai

Netherlands Operating Company B.V. RMZ Millenia Vs ACIT (ITAT Chennai)

ITAT Chennai held that failure to issue notice u/s. 143(2) of the Income Tax Act after issuing notice u/s. 147 and prior to finalizing the re-assessment vitiated the entire proceedings. Accordingly, order quashed.

Facts- The assessee company h

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