Section 143(3) proceeding invalid if section 143(2) notice issued to Individual instead of HUF

Gourishankar Girdharilal Lohiya (HUF) Vs ACIT (ITAT Pune)

This assessee’s appeal for assessment year 2009-10 arises against the CIT(A)-1 Aurangabad’s order dated 17.02.2020 passed in case no.ABD/CIT(A)-1/199/2011-12 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act.

Heard both the parties. Case file perused.

2. I straightway advert to the assessee’s latter substantive ground challenging correctness of the impugned assessment order/reassessment orde

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