Section 143(3) order invalid if Passed without Issuing Section 143(2) notice

Manjit Kaur Vs ITO (ITAT Chandigarh)

ITAT held that the assessment order is bad in law for the reason that the assessing authority passed the order u/s 143(3) of the Act without issuing mandatory notice u/s 143(2) of the Act.

FULL TEXT OF THE ORDER OF ITAT CHANDIGARH

This appeal has been preferred by the assessee against the order dated 15.06.2022 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’].

2. The Assessee has taken following grounds of appeal:-

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