Section 292BB Can’t Cure Missing 143(2) Notice: ITAT Hyderabad

Komma Reddy Satyanarayan Reddy Vs ITO (ITAT Hyderabad)

Belated Return Still a Return-292BB Can’t Cure Total Absence of 143(2): Assessment Void

The Hyderabad ITAT allowed the Assessee’s appeal and quashed the ex-parte assessment framed u/s 144, holding that non-issuance of notice u/s 143(2) is a fatal jurisdictional defect. Although the Assessee had filed the return Please become a Premium member. If you are already a Premium member, login here to access the full content.