Non-issue of s. 143(2) notice renders s. 147 assessment order invalid

It is mandatory for the AO to issue notice u/s 143 (2). The issuance and service of notice u/s 143 (2) is mandatory and not procedural. If the notice is not served within the prescribed period, the assessment order is invalid

UKT Software Technologies Vs. ITO (ITAT Delhi)

ITA No. 5293 & 5294/Del/2010 Assessment Years: 2005-06 & 2006-07

ORDER

PER

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