Failure to issue Section 143(2) notice and issuing demand with draft order invalidates reassessment.
Failure to issue Section 143(2) notice and issuing demand with draft order invalidates reassessment. Issue Whether the failure to issue a mandatory notice under Section 143(2) during reassessment proceedings, and the simultaneous issuance of a demand notice and penalty initiation along with a draft assessment order under Section 144C, renders the entire assessment exercise void… Read More »