Tag Archives: IN THE ITAT LUCKNOW BENCH ‘SMC’

Intimation Under Section 143(1) Passed After Issuing Section 143(2) Scrutiny Notice Is Legally Void

By | October 3, 2026

Intimation Under Section 143(1) Passed After Issuing Section 143(2) Scrutiny Notice Is Legally Void Issue Whether an intimation passed under Section 143(1) of the Income-tax Act, 1961 after the issuance of a scrutiny notice under Section 143(2) is legally void, rendering the subsequent assessment order under Section 143(3) that relies on it invalid. Facts The… Read More »