Scrutiny Assessment Set Aside Due to Invalid 143(2) Notice

Riddhiman Realcon LLP (formerly Riddhiman Realcon Pvt. Ltd.) Vs ITO (ITAT Kolkata)

Kolkata ITAT  quashed the assessment framed u/s 143(3) on the ground that no notice u/s 143(2) was issued by the jurisdictional Assessing Officer.

The Tribunal noted that although a notice u/s 143(2) had been issued by Please become a Premium member. If you are already a Premium member, login here to access the full content.