Section 143(2) notice not issued: HC upholds quashing of Assessment Order

PCIT Vs Grand Express Developers Pvt. Ltd. (Delhi High Court) Introduction: The Delhi High Court recently addressed a crucial matter in the case of PCIT vs. Grand Express Developers Pvt. Ltd. The appellant, seeking condonation for a substantial delay in re-filing the appeal, argued against the order passed by the Income Tax Appellate Tribunal. The primary contention revolved around the absence of a notice under Section 143(2) of the Income Tax Act. Detailed Analysis: The appeal, pertaining to the Assessment Year 2013-14, stemmed from the Commissioner of Income Tax (Appeals) quashing the assess...