No Section 143(2) notice Requirement if Valid Section 148 Notice issued

Gautam Labdhi Con Corp LLP Vs ITO (ITAT Ahmedabad)

The case involves Gautam Labdhi Con Corp LLP (the assessee) filing an appeal against an order dated 19.12.2023, passed by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi. The assessment relates to the Assessment Year (AY) 2018-19. The case primarily addresses two major issues: the legality of the assessment under Section 147 of the Income Tax Act, 1961, and the addition of Rs. 62.50 lakhs under Section 68 of the Act.

Background of the Case: The assessee filed

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