Reassessment-Section 143(2) notice issued without confronting assessee with remand report is invalid
Case Law Details
Case Name : Castleton Capital Ltd Vs ACIT (ITAT Delhi)
Appeal Number : ITA NO. 4945/DEL/2017
Date of Judgement/Order : 27/09/2019
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Delhi
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Castleton Capital Ltd Vs ACIT (ITAT Delhi)
It was an admitted fact that assessee filed reply in response to notice under section 148 on 26-11-2013 and AO on the very same day served notice under section 143(2) upon assessee, whose signatures tally on the said notice without confronting the assessee with the
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