Tag Archives: Bilasa Medicals (P.) Ltd.

Assessment Completed by ACIT Without Issuing Section 143(2) Notice Held Void for Want of Jurisdiction Issue Whether an assessment completed under Section 143(3) by an ACIT without issuing a mandatory notice under Section 143(2) is valid in law, where the initial Section 143(2) notice had been issued by an ITO. Facts The case pertains to… Read More »

Assessment Completed by ACIT Without Fresh Notice Under Section 143(2) Is Without Jurisdiction Issue Whether an assessment completed by an Assessing Officer (ACIT) under Section 143(3) without issuing a mandatory notice under Section 143(2) is void for lack of jurisdiction, even if a previous notice under Section 143(2) was issued by another officer (ITO). Facts… Read More »