Reassessment notices under Sections 143(2) and 142(1) issued before disposing of objections are invalid.
Reassessment notices under Sections 143(2) and 142(1) issued before disposing of objections are invalid. Issue Whether Section 143(2) and Section 142(1) notices issued prior to disposing of an assessee’s objections against reassessment reasons via a speaking order are legally sustainable. Whether issuing a Section 142(1) notice within four weeks of rejecting the assessee’s objections violates… Read More »