Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore

Syeda Mariam Vs ITO (ITAT Bangalore)

ITAT Bangalore held that passing of assessment order without issuance of notice u/s. 143(2) of the Income Tax Act is a fatal one and it cannot also be cured u/s. 292B of the Income Tax Act.

Facts- Assessee filed her return of income on 28.07.2014. Thereafter a survey u/s. 133A was conducted at the company M/s. Intact Developers P. Ltd., in which the assessee is a Director and based on the survey it was found that the assessee had lent unsecured loans to the company and in support of the unsecured loans the assessee filed

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