Assessment without a notice under section 143(2) is invalid.; Agricultural Land Capital Gain
Assessment without a notice under section 143(2) is invalid.; Agricultural Land Capital Gain Issue: Whether a reassessment order under Section 143(3) read with Section 147 of the Income-tax Act, 1961, is valid when the Assessing Officer (AO) failed to issue a notice under Section 143(2) after the assessee filed a return of income in response… Read More »