Assessment Completed by ACIT Without Fresh Notice Under Section 143(2) Is Without Jurisdiction
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 »